【摘要】：改革開(kāi)放以來(lái),我國(guó)中小企業(yè)已迅速發(fā)展成為國(guó)民經(jīng)濟(jì)中的重要力量,然而,中小企業(yè)融資困難也引起了廣泛的關(guān)注。一方面,我國(guó)中小企業(yè)基礎(chǔ)薄弱,信用缺失問(wèn)題嚴(yán)重,影響中小企業(yè)的整體信用；另一方面,目前我國(guó)社會(huì)信用體系尚不完善,貸款途徑單一。中小企業(yè)融資難的深層原因之一在于信用被低估,這一現(xiàn)象源于商業(yè)銀行企業(yè)信用評(píng)級(jí)指標(biāo)體系對(duì)于中小企業(yè)的不適用。因此,研究我國(guó)商業(yè)銀行中小企業(yè)信用評(píng)級(jí)指標(biāo)體系的優(yōu)化具有重要的理論及實(shí)踐意義。 本文以中小企業(yè)信用評(píng)級(jí)的概念及相關(guān)理論為邏輯起點(diǎn),依據(jù)2011年6月發(fā)布的《關(guān)于印發(fā)中小企業(yè)劃型標(biāo)準(zhǔn)規(guī)定的通知》中定義的中小企業(yè)邊界,重點(diǎn)研究我國(guó)商業(yè)銀行中小企業(yè)信用評(píng)級(jí)指標(biāo)體系的優(yōu)化問(wèn)題。 本文采用基于層次分析法的綜合分析法,借鑒國(guó)外成熟經(jīng)驗(yàn),按照巴塞爾新資本協(xié)議、我國(guó)相關(guān)法律法規(guī)對(duì)于銀行評(píng)級(jí)的要求及中小企業(yè)信用評(píng)級(jí)中存在的問(wèn)題和中小企業(yè)的信用特征,對(duì)我國(guó)商業(yè)銀行的中小企業(yè)信用評(píng)級(jí)指標(biāo)體系從指標(biāo)選取和權(quán)重確定兩方面進(jìn)行了優(yōu)化設(shè)計(jì)。優(yōu)化設(shè)計(jì)中適當(dāng)降低企業(yè)財(cái)務(wù)數(shù)據(jù)指標(biāo)比重,加強(qiáng)行業(yè)前景、企業(yè)素質(zhì)、創(chuàng)新能力、履約能力等非財(cái)務(wù)指標(biāo)以及現(xiàn)金流量及動(dòng)態(tài)財(cái)務(wù)指標(biāo)考查。本文選取了11個(gè)非財(cái)務(wù)因素指標(biāo),通過(guò)運(yùn)用SPSS軟件對(duì)20家上市中小企業(yè)的財(cái)務(wù)數(shù)據(jù)進(jìn)行定量指標(biāo)的系統(tǒng)聚類分析,篩選出最具有代表性的8個(gè)定量指標(biāo),采用專家打分法確定組合權(quán)重并通過(guò)一致性檢驗(yàn),構(gòu)建了優(yōu)化后的中小企業(yè)信用評(píng)級(jí)模型并進(jìn)行了應(yīng)用,對(duì)其優(yōu)化效果進(jìn)行了驗(yàn)證。
[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.
【學(xué)位授予單位】：南京理工大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F832.4

【參考文獻(xiàn)】

相關(guān)期刊論文 前10條

1 樊錳;汪媛雛;張竹海;仇新衛(wèi);;基于AHP法的中小企業(yè)信用評(píng)級(jí)模型研究[J];財(cái)會(huì)通訊;2010年06期

2 李國(guó)青;;中小企業(yè)信用評(píng)級(jí)指標(biāo)體系構(gòu)建研究[J];財(cái)會(huì)通訊;2010年14期

3 孫文;王冀寧;;基于AHP的中小企業(yè)信用評(píng)級(jí)指標(biāo)體系構(gòu)建[J];財(cái)會(huì)通訊;2012年07期

4 趙家敏;黃英婷;;我國(guó)商業(yè)銀行中小企業(yè)信用評(píng)級(jí)模型研究[J];金融論壇;2006年04期

5 高希;王凱;杜玉蘭;;我國(guó)商業(yè)銀行的中小企業(yè)信用評(píng)級(jí)指標(biāo)體系構(gòu)建的研究綜述[J];經(jīng)營(yíng)管理者;2013年22期

6 陶凌云;;中小企業(yè)融資信用的實(shí)證分析——以銅陵市為例[J];征信;2009年04期

7 侯昊鵬;;國(guó)內(nèi)外企業(yè)信用評(píng)級(jí)指標(biāo)體系研究的新關(guān)注[J];經(jīng)濟(jì)學(xué)家;2012年05期

8 沈琳;郭文旌;;中小企業(yè)信用評(píng)級(jí)模型研究及應(yīng)用——基于江蘇制造企業(yè)數(shù)據(jù)[J];南京財(cái)經(jīng)大學(xué)學(xué)報(bào);2010年03期

9 徐旭初;顏廷峰;;中小企業(yè)信用評(píng)級(jí):一個(gè)文獻(xiàn)綜述[J];學(xué)理論;2012年23期

10 高希;杜玉蘭;;我國(guó)信用評(píng)級(jí)市場(chǎng)開(kāi)放度評(píng)價(jià)指標(biāo)體系研究[J];海南金融;2012年09期

，

本文編號(hào)：2295889