商業(yè)銀行中小企業(yè)信用評級指標體系優(yōu)化研究
發(fā)布時間：2018-10-26 13:38
【摘要】：改革開放以來,我國中小企業(yè)已迅速發(fā)展成為國民經(jīng)濟中的重要力量,然而,中小企業(yè)融資困難也引起了廣泛的關注。一方面,我國中小企業(yè)基礎薄弱,信用缺失問題嚴重,影響中小企業(yè)的整體信用；另一方面,目前我國社會信用體系尚不完善,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)信用評級指標體系對于中小企業(yè)的不適用。因此,研究我國商業(yè)銀行中小企業(yè)信用評級指標體系的優(yōu)化具有重要的理論及實踐意義。 本文以中小企業(yè)信用評級的概念及相關理論為邏輯起點,依據(jù)2011年6月發(fā)布的《關于印發(fā)中小企業(yè)劃型標準規(guī)定的通知》中定義的中小企業(yè)邊界,重點研究我國商業(yè)銀行中小企業(yè)信用評級指標體系的優(yōu)化問題。 本文采用基于層次分析法的綜合分析法,借鑒國外成熟經(jīng)驗,按照巴塞爾新資本協(xié)議、我國相關法律法規(guī)對于銀行評級的要求及中小企業(yè)信用評級中存在的問題和中小企業(yè)的信用特征,對我國商業(yè)銀行的中小企業(yè)信用評級指標體系從指標選取和權重確定兩方面進行了優(yōu)化設計。優(yōu)化設計中適當降低企業(yè)財務數(shù)據(jù)指標比重,加強行業(yè)前景、企業(yè)素質、創(chuàng)新能力、履約能力等非財務指標以及現(xiàn)金流量及動態(tài)財務指標考查。本文選取了11個非財務因素指標,通過運用SPSS軟件對20家上市中小企業(yè)的財務數(shù)據(jù)進行定量指標的系統(tǒng)聚類分析,篩選出最具有代表性的8個定量指標,采用專家打分法確定組合權重并通過一致性檢驗,構建了優(yōu)化后的中小企業(yè)信用評級模型并進行了應用,對其優(yōu)化效果進行了驗證。
[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.
【學位授予單位】：南京理工大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F832.4
本文編號：2295889
[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.
【學位授予單位】：南京理工大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F832.4
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，本文編號：2295889
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