商业银行客户信用评级研究——基于平衡计分卡视角

发布时间：2019-04-23 09:58

【摘要】：信贷业务是国内商业银行的主营业务,客户信用评级作为控制商业银行信贷风险的重要一环是商业银行进行授信、贷款审批和贷后管理的基础。客户信用评级体系的开发和完善也成为了当前银行工作的重点。文章基于平衡计分卡的视角,针对当前商业银行客户信用评级管理的现状与不足,从四个方面对评级指标进行选取。同时使用层次分析法对指标体系进行权重分配并设定相应的评分标准和客户信用等级,最后通过案例分析对模型的操作性和有效性进行了验证。文章的评级模型并不同于国外研究论述的数学模型,其在操作上更加简便,信息获取也较为方便,更加适合当前我国商业银行借鉴和使用,因此也在一定程度上对我国商业银行客户信用评级体系的不断完善提供了参考意见。
[Abstract]:Credit business is the main business of domestic commercial banks. As an important link to control the credit risk of commercial banks, customer credit rating is the basis of credit granting, loan approval and post-loan management of commercial banks. The development and perfection of customer credit rating system has also become the focus of current banking work. Based on the perspective of balanced scorecard, this paper selects the rating indexes from four aspects in view of the current situation and deficiency of customer credit rating management in commercial banks. At the same time, the analytic hierarchy process (AHP) is used to assign the weights of the index system and set the corresponding scoring standard and customer credit rating. Finally, the feasibility and effectiveness of the model are verified by case study. The rating model of this paper is different from the mathematical model discussed by foreign research. It is more simple in operation and convenient in obtaining information, which is more suitable for the current commercial banks in our country to learn from and use for reference. Therefore, to a certain extent, it also provides a reference for the continuous improvement of the credit rating system of commercial banks in China.
【作者单位】：中央财经大学会计学院;北京财贸职业学院立信会计学院;
【基金】：北京工商大学国有资产管理协同创新中心项目(GZ20130801) 北京工商大学国有资产管理协同创新中心创新团队项目(IDHT20140503) 北京市属高等学校青年拔尖人才培育计划项目(CIT&TCD201404014)
【分类号】：F832.33

【相似文献】