商业银行中小企业信用评级指标体系优化研究

发布时间：2018-10-26 13:38

【摘要】：改革开放以来,我国中小企业已迅速发展成为国民经济中的重要力量,然而,中小企业融资困难也引起了广泛的关注。一方面,我国中小企业基础薄弱,信用缺失问题严重,影响中小企业的整体信用；另一方面,目前我国社会信用体系尚不完善,贷款途径单一。中小企业融资难的深层原因之一在于信用被低估,这一现象源于商业银行企业信用评级指标体系对于中小企业的不适用。因此,研究我国商业银行中小企业信用评级指标体系的优化具有重要的理论及实践意义。本文以中小企业信用评级的概念及相关理论为逻辑起点,依据2011年6月发布的《关于印发中小企业划型标准规定的通知》中定义的中小企业边界,重点研究我国商业银行中小企业信用评级指标体系的优化问题。本文采用基于层次分析法的综合分析法,借鉴国外成熟经验,按照巴塞尔新资本协议、我国相关法律法规对于银行评级的要求及中小企业信用评级中存在的问题和中小企业的信用特征,对我国商业银行的中小企业信用评级指标体系从指标选取和权重确定两方面进行了优化设计。优化设计中适当降低企业财务数据指标比重,加强行业前景、企业素质、创新能力、履约能力等非财务指标以及现金流量及动态财务指标考查。本文选取了11个非财务因素指标,通过运用SPSS软件对20家上市中小企业的财务数据进行定量指标的系统聚类分析,筛选出最具有代表性的8个定量指标,采用专家打分法确定组合权重并通过一致性检验,构建了优化后的中小企业信用评级模型并进行了应用,对其优化效果进行了验证。
[Abstract]:Since the reform and opening up, small and medium-sized enterprises in China have developed rapidly into an important force in the national economy. However, the financing difficulties of small and medium-sized enterprises have also aroused widespread concern. On the one hand, the foundation of small and medium-sized enterprises in our country is weak and the problem of lack of credit is serious, which affects the whole credit of small and medium-sized enterprises. On the other hand, the social credit system of our country is not perfect at present, and the way of loan is single. One of the deep reasons for SMEs' difficulty in financing is that the credit is undervalued, which stems from the fact that the credit rating index system of commercial banks is not applicable to SMEs. Therefore, it is of great theoretical and practical significance to study the optimization of the credit rating index system of commercial banks. This paper takes the concept of credit rating of SMEs and related theories as the logical starting point, according to the boundary of SMEs, which is defined in the Circular on issuing the Standard provisions for SMEs, issued in June 2011. This paper focuses on the optimization of the credit rating index system of small and medium-sized enterprises in commercial banks in China. This paper adopts the analytic hierarchy process (AHP) based comprehensive analysis method, draws lessons from the foreign mature experience, according to the Basel New Capital Accord, The requirements of relevant laws and regulations on bank rating, the problems existing in the credit rating of small and medium-sized enterprises and the credit characteristics of small and medium-sized enterprises, This paper optimizes the credit rating index system of small and medium-sized enterprises in China's commercial banks from two aspects: index selection and weight determination. In the optimization design, the proportion of enterprise financial data index should be reduced appropriately, and the non-financial indexes, such as industry prospect, enterprise quality, innovation ability and performance ability, as well as cash flow and dynamic financial indexes should be strengthened. In this paper, 11 non-financial factor indexes are selected, and the most representative 8 quantitative indexes are selected through the systematic cluster analysis of the financial data of 20 listed small and medium-sized enterprises by using SPSS software. The combination weight is determined by the expert scoring method and the optimized credit rating model of small and medium-sized enterprises is constructed and applied through consistency test. The optimization effect is verified.
【学位授予单位】：南京理工大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F832.4

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