我国小微企业信用评级研究

发布时间：2018-01-05 16:18

本文关键词：我国小微企业信用评级研究　出处：《电子科技大学》2014年硕士论文　论文类型：学位论文

【摘要】：小微企业在我国经济社会中占有不可替代的地位,对于经济发展、就业、社会的稳定问题影响颇深。但是目前小微企业贷款难问题突出,在发展过程中资金需求得不到满足,究其原因是信用情况难以评级,无法获得银行等金融机构的“信任”,进而无法获得贷款,致使融资难问题深化。这主要是由于其财务制度不规范(甚至没有专门的财务部门)、抗风险能力差、不易控制、信用意识薄弱、信息披露制度不健全、缺乏历史财务数据等问题的存在,银行不能照搬大中型企业的信用评级体系对其进行信用评级,因为其中的指标、权重等因素很难准确地反映出小微企业的实际状况和发展前景,这种不适用的信用评级指标体系对小微企业的贷款造成了不利影响。正是出于此种考虑,加之国家对小微企业的扶持政策越来越多,如何对小微企业进行信用评级是目前业界和学界都关心的热点问题,本文也进行了相应的粗浅探索。本文首先对国内外关于小微企业信用评级的文献进行了梳理和总结,发现大部分学者都是将小微企业划入中小企业进行相关研究的,单独将其分离出来研究的很少。因此,本文将小微企业从中小企业中分离出来进行界定,单独对其进行信用评级研究,并阐明了小微企业信用评级与大中型企业信用评级的不同及现有评级的缺陷,随后提出指标体系构建的思路、原则和难点,并据此构建了小微企业信用评级体系,诠释指标,采用AHP确定各项指标权重;然后,针对小微企业信用评级中的不确定性,希望能够将很多定性指标量化出来,通过构建模糊综合评判法模型和云重心评判法模型,对案例企业的信用状态进行实证测评,得出的评级结果与银行内部对该企业的信用评级结果基本吻合,说明了这两种方法在小微企业信用评级中的合理性和适用性且在处理定性问题上的优越性,由此说明本文具有一定的实用价值和参考意义,最后对我国小微企业信用评级的启示进行了说明。
[Abstract]:Small and micro enterprises play an irreplaceable role in China's economy and society, and have a deep impact on economic development, employment and social stability. But at present, the problem of small and micro enterprises' loan is prominent. In the process of development, the demand for funds is not met, the reason is that the credit situation is difficult to rate, can not obtain the "trust" of financial institutions such as banks, and then can not obtain loans. This is mainly due to its financial system is not standardized (even without special financial departments, the ability to resist risks is poor, not easy to control, credit awareness is weak, information disclosure system is not perfect. Lack of historical financial data and other problems, banks can not copy the credit rating system of large and medium-sized enterprises for credit rating, because of the indicators. It is very difficult to accurately reflect the actual situation and development prospects of small and micro enterprises by such factors as weight. This kind of unsuitable credit rating index system has a negative impact on the loans of small and micro enterprises. In addition, there are more and more support policies for small and micro enterprises, how to credit rating small and micro enterprises is a hot issue that the industry and academia are concerned about at present. This article also carries on the corresponding shallow exploration. Firstly, this paper combs and summarizes the domestic and foreign literature about the small and micro enterprise credit rating. Found that most of the scholars are small and micro enterprises into small and medium-sized enterprises to carry out relevant research, the isolation of small and micro enterprises from small and medium-sized enterprises is rarely studied. Therefore, this paper will separate small and micro enterprises from small and medium-sized enterprises to define. The credit rating of small and micro enterprises is studied separately, and the differences between the credit rating of small and micro enterprises and the credit rating of large and medium-sized enterprises, as well as the defects of the existing ratings are clarified. Then, the ideas, principles and difficulties of constructing the index system are put forward. On the basis of this, the credit rating system of small and micro enterprises is constructed, the index is interpreted, and the weight of each index is determined by AHP. Then, aiming at the uncertainty of credit rating of small and micro enterprises, we hope to quantify a lot of qualitative indexes, and construct fuzzy comprehensive evaluation model and cloud gravity evaluation model. Empirical evaluation of the credit status of the case of enterprises, the rating results and the bank internal credit rating results are basically consistent. The rationality and applicability of these two methods in the credit rating of small and micro enterprises and their advantages in dealing with qualitative problems are explained, which shows that this paper has certain practical value and reference significance. Finally, the revelation of credit rating of small and micro enterprises in China is explained.
【学位授予单位】：电子科技大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F276.3;F832.4

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