S农商银行中小企业信用评级体系的优化研究

发布时间：2018-05-16 17:25

本文选题：信用评级 + 中小企业　；参考：《沈阳工业大学》2017年硕士论文

【摘要】：目前,中小企业是我国国民经济发展的重要力量。但是,一直以来,中小企业都存在融资难的问题,主要是因为中小企业资产规模小,财务数据的可靠性较差,经营风险较大等原因。商业银行对于中小企业的信用评级结果往往较低,这是因为商业银行现行的信用评级体系并不适用于中小企业的评级,商业银行应该根据中小企业的特点,构建专门的信用评级体系,使其对于中小企业的评级授信更加适用、科学。论文主要研究S农商银行中小企业信用评级体系,在分析其现状及存在问题的基础上,提出了更加科学、适用的优化方案。论文在研究国内外商业银行信用评级的相关文献及《巴塞尔新资本协议》对于银行内部评级法的要求基础上,对地方性股份制商业银行——S农商银行的中小企业信用评级体系进行了深入研究。论文通过分析S农商银行中小企业信用评级体系的现状,发现该行存在评级指标体系缺少对于现金流量的分析、设计权重时缺乏对于不同行业客户的区分、评级程序缺乏评级跟踪及监督环节等问题。针对存在问题,论文从评级指标体系、评级程序、评级系统三个方面提出了具体的优化方案。优化方案包括:信用评级指标体系中增大定性指标比重、调整相关性较大的财务指标、增加反映现金流量的指标等;采用层次分析法针对制造业及批发和零售业这两个行业重新设计了权重;通过优化搜集客户信息的环节、建立评级跟踪及监督环节、建立债项评级体系等对评级程序做出优化;通过完善企业信用评级数据库、建立信用评级结果的检验系统等对信用评级系统进行了优化。论文最后通过两个企业实例,对优化后的信用评级体系进行验证,并与其原有结果相比较,结果表明优化后的信用评级体系对于改善中小企业融资难的问题发挥了作用,并且对于S农商银行控制信贷风险也起了一定作用。论文的研究有助于降低S农商银行的信贷风险,也帮助S农商银行提升了对于中小企业的竞争力,同时对于改善区域内中小企业融资困难的情况具有非常重要的意义。同时,论文的研究对于其他的地方性商业银行建立适合中小企业的信用评级体系也具有一定的借鉴作用。
[Abstract]:At present, small and medium-sized enterprises are an important force in the development of our national economy. However, SMEs have always had the problem of difficult financing, mainly because of the small scale of assets, the poor reliability of financial data, and the greater risk of operation and so on. Commercial banks tend to have low credit ratings for small and medium-sized enterprises, because the current credit rating system of commercial banks does not apply to the ratings of small and medium-sized enterprises, and commercial banks should take into account the characteristics of small and medium-sized enterprises. Build a special credit rating system to make it more suitable for small and medium-sized enterprises. This paper mainly studies the credit rating system of small and medium-sized enterprises in S Agricultural and Commercial Bank. On the basis of analyzing its present situation and existing problems, it puts forward a more scientific and applicable optimization scheme. On the basis of studying the relevant documents of domestic and foreign commercial banks' credit rating and the requirements of the Basel New Capital Accord for banks' internal rating methods, In this paper, the credit rating system of small and medium-sized enterprises in local joint-stock commercial banks-S Agricultural Commercial Bank is studied in depth. By analyzing the current situation of the credit rating system of small and medium-sized enterprises in S Agricultural and Commercial Bank, it is found that there is a lack of analysis of cash flow in the rating index system and a lack of distinction between customers in different industries when designing weights. Rating procedures lack of rating tracking and supervision and other issues. Aiming at the existing problems, the paper puts forward the concrete optimization scheme from three aspects: rating index system, rating procedure and rating system. The optimization scheme includes: increasing the proportion of qualitative indicators in the credit rating index system, adjusting the financial indicators with greater relevance, increasing the indicators reflecting cash flow, etc. This paper redesigns the weight of manufacturing industry and wholesale and retail industry by AHP, optimizes the rating procedure by optimizing the link of collecting customer information, establishing the link of rating tracking and supervision, establishing debt rating system and so on. The credit rating system is optimized by perfecting the enterprise credit rating database and establishing the credit rating test system. Finally, through two enterprise examples, the optimized credit rating system is verified and compared with its original results. The results show that the optimized credit rating system plays a role in improving the financing difficulties of SMEs. And for S Agricultural Bank to control credit risk also played a certain role. The research in this paper is helpful to reduce the credit risk of S Agricultural and Commercial Bank, and also to improve the competitiveness of small and medium-sized enterprises. At the same time, it is of great significance to improve the financing difficulties of small and medium-sized enterprises in the region. At the same time, the research of this paper can be used as a reference for other local commercial banks to establish a credit rating system suitable for small and medium-sized enterprises.
【学位授予单位】：沈阳工业大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F832.35;F276.3

【参考文献】