基于因子分析法的商业银行对中小企业信用评级研究

发布时间：2018-01-03 05:12

本文关键词：基于因子分析法的商业银行对中小企业信用评级研究　出处：《哈尔滨理工大学》2014年硕士论文　论文类型：学位论文

【摘要】：商业银行对中小企业的信用评级不仅对商业银行能否准确的判断出企业的资信状况起着重要的作用，对中小企业的发展也尤为重要。一套完整地、可信的中小企业信用评级是商业银行给予贷前的重要参考依据。而现阶段我国缺少一套适合于我国中小企业信用评级的理论方法，这也限制了我国中小企业的发展速度和规模。所以，，建立一套科学的、可行的中小企业信用评级指标体系和模型已经成为迫在眉睫的事情。目前，中小企业在我国经济发展中起主导地位，介于已有的信用评级体系，建立完善的适用于中小企业信用评级指标和评级模型。本文从中小企业和信用评级的理论基础为着眼点，通过对比国外的研究现状和对我国中小企业的现状的阐述，对比出我国中小企业信用评级中存在的问题和不足之处，借鉴国外已有的理论基础以及从我国中小企业的实际出发，通过财务指标和非财务指标，运用因子分析法来对中小企业做出信用等级的评定。首先利用因子分析法确定出因子变量，运用功效系数法来算出因子变量的得分。对中小企业做出信用等级的评价，再根据实际情况运用模糊推翻对信用等级进一步验证。最后选取了一家食品有限公司进行实例分析，最终的评级结果与其他机构对该企业的评级结果基本一致，这说明了因子分析法对于中小企业信用评级具有较强的适用性，能够全面、客观的反映企业的信用状况
[Abstract]:The credit rating of commercial banks to small and medium-sized enterprises not only plays an important role in judging the credit status of enterprises accurately, but also plays an important role in the development of small and medium-sized enterprises. Credible credit rating of small and medium-sized enterprises is an important reference basis for commercial banks before lending, but at this stage, there is a lack of a set of theoretical methods suitable for the credit rating of small and medium-sized enterprises in China. This also limits the speed and scale of the development of small and medium-sized enterprises in China. Therefore, it is urgent to establish a set of scientific and feasible credit rating index system and model for small and medium-sized enterprises. Small and medium-sized enterprises (SMEs) play a leading role in the economic development of our country, between the existing credit rating system, the establishment of perfect credit rating index and rating model suitable for small and medium-sized enterprises. This paper focuses on the theoretical basis of SMEs and credit rating, through the comparison of foreign research status and the status quo of SMEs in China. Compare the problems and deficiencies in the credit rating of small and medium-sized enterprises in China, draw lessons from the existing theoretical basis of foreign countries and from the actual situation of small and medium-sized enterprises in China, through financial indicators and non-financial indicators. Factor analysis is used to evaluate the credit rating of small and medium-sized enterprises. Firstly, factor variables are determined by factor analysis. The efficiency coefficient method is used to calculate the score of factor variables. The credit rating of small and medium-sized enterprises is evaluated. Finally, a food limited company is selected to carry on the case analysis, the final rating result is basically consistent with the result of other agencies' rating on the enterprise. This shows that the factor analysis method has a strong applicability to the credit rating of small and medium-sized enterprises, and can reflect the credit status of the enterprises comprehensively and objectively.
【学位授予单位】：哈尔滨理工大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F275;F832.4;F224

【引证文献】