我国中小企业信用评级体系的发展现状及改进建议..doc

摘 要 改革开放以来，中小企业得到了迅速发展，已经成为社会主义市场经济的重要组成部分和促进社会生产力发展的重要力量。但我国中小企业信用缺失，企业内部信用管理水平还比较低，企业外部信用服务的市场化程度也比较低。加之我国商业银行在对企业进行信用评级时使用同一标准，没有针对中小企业制定专门的信用评级体系，在一定程度上导致了中小企业的信用被低估，加剧了中小企业融资难的问题。 本文从信用评级的基本概念出发，根据我国中小企业的特点及实际情况，在对我国中小企业信用分析做了简要介绍的基础上，对如何完善我国中小企业信用评级体系提出了一些对策建议，这对于全面提升我国中小企业信用管理水平、建立现代企业信用风险防范机制、塑造企业良好的信用形象、增加资本市场融资机会、完善现代企业管理制度具有重要的意义。 关键词：中小企业；信用；信用评级 429069840@ Abstract Small and medium sized enterprises have been developing rapidly since Reform and Opening-up and became an important component of socialist market economy and played a great role in the development of social productive forces. But lack of enterprise credit, lower level of credit management within business, lower degree of the enterprise market credit service outside business and coupled with the same credit ratings standard made by Chinas commercial banks, led to the credit of small and medium enterprises has been underestimated and aggravate the financing problem of Small and medium sized enterprises. This paper, standing on the basic concept of credit rating, the characteristics and the actual situation of Small and medium sized enterprises in our country and a brief introduction to credit of small and medium sized enterprises, puts forward some suggestions on how to improve our credit rating system which is of great significance in elevating the management level of small and medium sized enterprises in all dimensions, establishing of modern enterprise credit risk prevention mechanisms, building the good enterprises credit image, increasing access to finance capital markets and perfecting the modern enterprise management system for small and medium enterprises Keywords: Small and medium sized enterprises；credit；credit ratings 目 录 摘 要 I Abstract II 绪 论 1 1 信用评级概述 2 1.1 信用评级的定义 2 1.2 信用评级的特点和分类 2 1.3 信用评级产生与发展的理论基础 3 2 我国中小企业信用理论分析 5 2.1 中小企业的界定 5 2.2 中小企业在国民经济中的地位和作用 6 2.3 中小企业信用分析 7 3 我国中小企业信用评级存在的主要问题 9 3.1 信用评级的法律法规不健全 10 3.2 信用评级的