商业银行中小客户信用评级指标体系的研究

发布时间：2019-01-01 17:17

【摘要】：随着我国中小企业金融市场的快速发展,商业银行也不断加大了对中小客户信用评级问题的探索和研究。在国外,中小客户信用评级指标体系己日趋成熟,广泛应用在商业银行日常信贷业务中,在理论研究上也得到国外学者的重视,取得了不少成果,而国内尚未形成统一的中小客户信用评级指标体系,大部分商业银行仍在沿用大中型客户信用评级指标体系,未能针对中小企业的实际经营情况,建立相应的信用评级指标体系。因此本文在分析我国中小客户信用评级指标体系存在问题的基础上,结合福建省D银行的中小客户评级现状,提出优化构想,力求科学、准确地反映我国中小企业的信用状况。本文运用规范研究和案例分析相结合的方法,首先介绍了研究背景、意义、方法和创新之处；第二,对客户信用评级的相关理论及文献进行归纳整理和评述,为接下来的案例研究做好理论铺垫；第三,在对我国不同商业银行中小客户信用评级指标体系执行现状进行比较分析的基础上,剖析了目前信用评级指标体系存在的问题以及优化的必要性；第四,结合当前中小企业金融市场发展的趋势,剖析了福建省D银行中小客户信用评级体系的现状,并从一般中小客户和小微客户两个维度提出了相应的优化方案。第五,采用案例分析法,对优化前后的中小客户信用评级指标体系与应用结果进行对比,进一步验证了优化方案的成效。本文研究的主要贡献有以下方面：1.根据中小企业的经济特点,本文从评级对象、权重分配以及指标设置等方面剖析了目前我国商业银行中小客户信用评级指标体系存在的问题,并结合福建省D银行中小客户信用评级指标体系的现状,分别从一般中小客户和小微客户两个维度提出了相应的优化方案,使中小客户信用评级过程和结果更具合理性。2.通过对优化前后中小客户信用评级指标体系应用效果对比分析发现,进一步细分评级对象,减少财务指标评价,充分发挥非财务指标对中小企业信用状况的还原能力,有利于提高中小企业信用评级的效率和准确性,从而进一步满足中小企业融资急的需求。通过理论分析和案例研究,本文认为：从专业化的角度对中小客户信用评级指标体系进行优化,对商业银行发展中小企业金融业务具有着重要的引导和推动作用,不仅提高了客户评级工作的成效,同时提升了中小客户的融资体验,也推动了中小客户信用评级向专业化、科学化的管理模式不断发展。
[Abstract]:With the rapid development of the financial market of small and medium-sized enterprises in China, commercial banks have also increased the exploration and research on the credit rating of small and medium-sized customers. In foreign countries, the credit rating index system of small and medium-sized customers has become more and more mature. It has been widely used in the daily credit business of commercial banks, and has also been paid attention to by foreign scholars in theoretical research, and has achieved a lot of results. However, a unified credit rating index system for small and medium-sized customers has not yet been formed in China, and most commercial banks are still using the credit rating index system for large and medium-sized customers, failing to target at the actual operating conditions of small and medium-sized enterprises. Establish the corresponding credit rating index system. Therefore, based on the analysis of the existing problems in the credit rating index system of small and medium-sized customers in China, and in combination with the present situation of the small and medium-sized customer rating system of D Bank in Fujian Province, this paper puts forward an optimized conception to scientifically and accurately reflect the credit status of small and medium-sized enterprises in our country. In this paper, the research background, significance, methods and innovations are introduced by combining normative research with case analysis. Second, the related theories and documents of customer credit rating are summarized and reviewed, which will pave the way for the next case study. Thirdly, on the basis of the comparative analysis of the implementation status of the credit rating index system of middle and small customers in different commercial banks in China, the problems existing in the current credit rating index system and the necessity of optimization are analyzed. Fourthly, according to the development trend of the financial market of small and medium-sized enterprises, this paper analyzes the present situation of credit rating system of middle and small customers in D Bank of Fujian Province, and puts forward the corresponding optimization scheme from the two dimensions of general small and medium customers and small and micro customers. Fifthly, the paper compares the credit rating index system of small and medium customers before and after optimization with the results of application by case analysis, and further verifies the effectiveness of the optimization scheme. The main contributions of this paper are as follows: 1. According to the economic characteristics of small and medium-sized enterprises, this paper analyzes the problems existing in the credit rating index system of middle and small customers in Chinese commercial banks from the aspects of rating object, weight distribution and index setting. Combining with the present situation of the credit rating index system of middle and small customers in D Bank of Fujian Province, this paper puts forward the corresponding optimization scheme from the two dimensions of ordinary small and medium customers and small and micro customers, which makes the credit rating process and results of small and medium-sized customers more reasonable. 2. Through the comparative analysis of the application effect of the credit rating index system of the small and medium-sized customers before and after the optimization, it is found that further subdividing the rating object, reducing the evaluation of the financial index, giving full play to the ability of the non-financial index to restore the credit status of the small and medium-sized enterprises. It is helpful to improve the efficiency and accuracy of credit rating of SMEs, so as to meet the urgent financing needs of SMEs. Through theoretical analysis and case study, this paper holds that optimizing the credit rating index system of small and medium-sized customers from the perspective of specialization plays an important role in guiding and promoting the development of financial business of small and medium-sized enterprises in commercial banks. It not only improves the effect of customer rating, but also promotes the financing experience of small and medium-sized customers, and promotes the development of professional and scientific management mode of credit rating of small and medium-sized customers.
【学位授予单位】：福州大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F832.33;F276.3

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