小微企业信用评级体系研究

发布时间：2018-01-13 03:18

本文关键词：小微企业信用评级体系研究　出处：《江苏科技大学》2014年硕士论文　论文类型：学位论文

【摘要】：小微企业作为国民经济的基础，其发展状况直接影响我国经济发展水平。内外需同时不振，“三高两难”（生产成本高、劳动力成本高、税负高和融资难、扶持政策落实难）问题，严重地阻碍了小微企业发展。其中融资难问题已成为制约小微企业发展的最大障碍。小微企业融资难的本质在于信用问题，首先，小微企业信用缺位，限制其融资渠道；其次，金融机构缺乏针对企业特性的信用评级指标体系，无法真正了解企业经营状况与信用水平；再次，社会信用体系尚处建设期，信用信息获取难，加大其融资成本。因此，构建小微企业信用评级体系成为摆脱融资困境的重要出路。本文首先对融资难的现实表现、引发后果以及原因进行分析。针对原因分析中的信用问题，提出通过构建小微企业信用评级体系，来缓解融资压力。在设计评级体系框架时，，结合考虑了评级活动的过程与体系运行的保障两大因素。提出了“一个数据库，两个体系”的框架构想，即小微企业信用信息数据库、小微企业信用评级指标体系、信用评级监管体系。其次，对小微企业信用评级体系的各个组成部分进行分析，在信用信息数据库方面，针对小微企业信息采集、整合与数据库运行出现的问题，提出建立全国统一数据库、实现资源共享、创新其运行模式等对策来解决小微企业数据库问题；在评级信用指标体系方面，为解决现行指标体系不适用于小微企业，本文在以往众多指标体系的研究基础上，结合企业特征，重构小微企业信用评级指标体系；在信用评级监管体系方面，通过分析美日欧的监管体系，借鉴优秀经验，来达到完善我国信用评级监管体系的目的。再次，运用新的评级指标体系对SX建材有限公司进行评级案例分析，从单个案例角度分析评级指标体系可行性。
[Abstract]:As the foundation of the national economy, the development of small and micro enterprises has a direct impact on the level of economic development of our country. At the same time, the "three high dilemmas" (high production cost, high labor cost, high tax burden and difficult financing). The problem of supporting policy has seriously hindered the development of small and micro enterprises. Among them, the problem of financing has become the biggest obstacle to the development of small and micro enterprises. The essence of financing difficulties of small and micro enterprises lies in the problem of credit, first of all. The credit vacancy of small and micro enterprises limits their financing channels; Secondly, the financial institutions lack the credit rating index system according to the characteristics of the enterprises, and can not really understand the business situation and the credit level of the enterprises. Thirdly, the social credit system is still in the construction period, it is difficult to obtain the credit information and increase its financing cost. Therefore, the construction of the credit rating system of small and micro enterprises becomes an important way out of the financing predicament. Firstly, this paper analyzes the real performance, the consequences and the causes of the financing difficulties. Aiming at the credit problems in the cause analysis, this paper puts forward to construct the credit rating system of small and micro enterprises. In order to alleviate the financing pressure. In the design of rating system framework, considering the process of rating activities and the system operation of the two major factors, put forward the "one database, two systems" framework concept. Namely small and micro enterprise credit information database, small micro enterprise credit rating index system, credit rating supervision system. Secondly, the small and micro enterprise credit rating system components of the analysis, in the credit information database, for small and micro enterprise information collection, integration and database operation problems. The paper puts forward some countermeasures to solve the database problem of small and micro enterprises, such as establishing national unified database, realizing resource sharing and innovating its operation mode. In the aspect of credit rating index system, in order to solve the problem that the current index system is not suitable for small and micro enterprises, this paper reconstructs the credit rating index system of small and micro enterprises on the basis of the previous research of many index systems and combined with the characteristics of enterprises. In the aspect of credit rating supervision system, by analyzing the supervision system of America, Japan and Europe, and drawing on the excellent experience, we can perfect the credit rating supervision system of our country. Thirdly, using the new rating index system to analyze the case of SX Building Materials Co., Ltd., and analyze the feasibility of the rating index system from a single case point of view.
【学位授予单位】：江苏科技大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F276.3;F275;F832.4

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