企业信用评体系建立.doc

毕 业 论 文 论文题目： 企业信用评价体系的建立 年级专业 2006级 会计学 学 号 学生姓名 叶倩文 指导教师 陈艳丽 二○一零年六月 企业信用评价体系的建立 摘 要 随着我国经济市场化进程的深入，商业信用在市场经济中扮演着越来越重要的角色。为了维护市场经济秩序、促进市场的健康发展、防范和化解信用风险等，建立一个健全、完善的企业信用评价体系势在必行。但是从目前我国企业信用评级存在很多不完善的地方。企业信用评级起源于外国，目前欧美国家的信用评级经过很多年的发展已经很完善。相比之下我国的企业信用评级起步较晚，企业信用评级在商业中的应用也不够广泛。因此考虑到我国目前状况，我们必须要发展和探索信用评级理论，建立适合我国的健全的企业信用评级体系，不断的对之进行完善。本文在借鉴美国信用评级的经验的基础上，对我国的企业信用评级体系的建立进行了研究，指出了我国企业信用评级体系存在的问题，然后针对这些问题建立企业信用评级体系，最后对信用评级体系的建立提出了一些意见。希望我国的企业信用评级能够得到更好的发展，为我国的经济发展保驾护航。 关键词：信用；企业信用评级；评级指标 ESTABLISH THE CREDIT RATING SYSTEM OF ENTERPRISES Abstract With Chinas economics’ development, commercial credit plays a more and more important role. In order to safeguard the financial order, and promote the healthy development of the market, to guard against and avoid the credit risk, it is imperative to establish a sound and perfect credit rating system of enterprises. But there’re still some disadvantages in the current credit rating system of enterprises. Credit rating originated from foreign countries, such as, Europe and America. And the credit rating system of enterprise is mature after many years of development, Chinas credit rating of enterprises started late compared with them, and its applications are not widely. Therefore considering Chinas current market situation in credit rating, we must develop and study the theory of credit rating, establish a suitable and sound credit rating system of enterprise, constantly to improve and develop our credit rating market. In this paper, we start to establish a credit rating system of enterprises on the basis of the experience from the United States, and then pointed out the existing problems of enterprises’ credit rating system, finally puts forward some advice about it. Wish our enterprises’ credit rating can get better. key words: Credit Credit rating of enterprises Credit index 目 录 引言 5 一、美国与我国的企业信用评价体系的对比 5 (一)信用评级市场概况 错误！未定义书签。 （二）业