ZX银行西安分行对中小企业信用评价研究

发布时间：2018-09-12 15:45

【摘要】：随着我国经济发展进入新常态,对中小企业来说无疑是新的挑战和机遇,如何破解中小企业的发展难题和问题也变得尤为重要。目前,我国中小企业仍旧面临融资渠道狭窄不畅的严重问题,向中小企业提供信贷方式的资金支持,不仅能能够为其融资难提供有力帮助,还对商业银行本身有非凡的战略价值和现实意义。但是,我国的信用评级体制相对发达国家发展较为滞后,商业银行对企业的信用评级还存在缺陷,这不仅加大了中小企业的发展障碍,还增加了商业银行的信贷风险。因此,为推动社会征信市场的健康发展,解决我国中小企业融资难题,实现中小企业与商业银行的共同发展,完善其信用评价体系显得尤为重要。本文结合中小企业规模小、经营决策权高度集中等特点,在现有理论基础上,提出了一种结合定性定量方法的中小企业的信用评价体系并进行了实例验证。首先,总结了企业信用风险和企业信用评价方法,并特别分析了中小企业信用评价的特点。其次,结合ZX银行对中小企业信用评价的现状,分析后总结出ZX银行对中小企业信用评价的不足之处。然后,针对这些不足,对其信用评价体系进行了优化:针对中小企业的特点选用五个一级定性指标和四个一级定量指标;对于定性指标,用模糊数学评价法进行量化,对定量指标,将被评价企业的财务数据与该行业数据的上下限相比较,得到无量纲化值,再将其加权综合进行比较得到具体分数;之后将定性指标得分加上定量指标得分即为企业信用评分。在此基础上,将企业的信用得分对应不同的分值区间划分企业的信用等级,从而对企业的信贷业务是否授信做出决策。最后本文随机选取了 ZX银行西安分行的一个中小企业的信用评价案例,以优化后的信用评价体系对该企业进行信用评级,验证了前文提出的优化体系的合理性。论文的最后提出了三个结论,分别是:1.构建评价体系时应充分结合中小企业财务数据的特点;2.针对不同评价对象分别采用定量分析和定量分析,科学全面地评价企业信用;3.对ZX银行现行中小企业信用评价体系提出了指标设置和权重分配不完善等问题,并据此进行了优化。论文的结尾对中小企业信用评价的有效实施提出了几点保障措施。
[Abstract]:As the economic development of our country enters the new normal, it is undoubtedly a new challenge and opportunity for the small and medium-sized enterprises, how to solve the problems and problems of the development of small and medium-sized enterprises has become particularly important. At present, the small and medium-sized enterprises in our country are still facing the serious problem of narrow financing channels. Also to the commercial bank itself has the extraordinary strategic value and the realistic significance. However, the credit rating system of our country lags behind that of the developed countries, and the credit rating of commercial banks still has defects, which not only increases the obstacles to the development of small and medium-sized enterprises, but also increases the credit risk of commercial banks. Therefore, in order to promote the healthy development of the social credit market, solve the financing problems of SMEs in China, achieve the common development of SMEs and commercial banks, improve its credit evaluation system is particularly important. Based on the characteristics of small and medium-sized enterprises with small scale and high concentration of management decision-making power, this paper puts forward a credit evaluation system combining qualitative and quantitative methods for small and medium-sized enterprises, and gives an example to verify it. Firstly, the paper summarizes the credit risk and credit evaluation methods of enterprises, and analyzes the characteristics of credit evaluation of small and medium-sized enterprises. Secondly, according to the current situation of credit evaluation of SMEs by ZX Bank, the deficiency of credit evaluation of SMEs by ZX Bank is summarized. Then, aiming at these shortcomings, the credit evaluation system is optimized: according to the characteristics of small and medium-sized enterprises, five first-level qualitative indexes and four first-level quantitative indexes are selected, and the qualitative indexes are quantified by fuzzy mathematics evaluation method. To the quantitative index, compare the financial data of the evaluated enterprise with the upper and lower limits of the industry data, get the dimensionless value, and then compare its weighted synthesis to get the concrete score; Then the qualitative index score plus the quantitative index score is the enterprise credit score. On this basis, the credit score of the enterprise is divided into the credit grade of the enterprise according to the different score interval, and the decision on whether the credit business of the enterprise is granted or not is made. Finally, this paper randomly selects a case of credit evaluation of a small and medium-sized enterprise in Xi'an Branch of ZX Bank, and evaluates the credit rating of the enterprise by the optimized credit evaluation system, which verifies the rationality of the proposed optimization system. At the end of the paper, three conclusions are put forward, namely: 1. The evaluation system should be fully combined with the characteristics of the financial data of small and medium-sized enterprises. According to different evaluation objects, quantitative analysis and quantitative analysis are used to evaluate enterprise credit scientifically and comprehensively. This paper puts forward some problems such as imperfection of index setting and weight distribution to the credit evaluation system of SMEs in ZX Bank, and optimizes it accordingly. At the end of the paper, some measures are put forward for the effective implementation of credit evaluation of small and medium-sized enterprises.
【学位授予单位】：西安理工大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F276.3;F832.33

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