基于AHP层次分析法的我国中小企业信用评级研究.pdfVIP

中国科技论文在线 基于 AHP 层次分析法的我国中小企业信用 评级研究 徐天艳，刘传哲 5 （中国矿业大学管理学院，江苏 徐州 221116） 摘要：中小企业是我国国民经济的重要组成部分，是市场经济中非常重要的结构因素。然而 我国商业银行目前缺乏专门针对中小企业的信用评级系统，而现行的信用评级指标体系对中 小企业信用评级来说又存在着较多的缺陷。本文在学习借鉴国内外企业信用评级研究成果的 基础上，根据中小企业的特点及实际情况，从企业基本素质、偿债能力、盈利能力、营运能 10 力、创新能力、成长潜力和履约状况等七个层面实证筛选了 20 个评价指标，运用 AHP 层次 分析法确定指标权重，采用加权评分法计算企业信用得分，从而建立了中小企业信用评级模 型，并选取了一家中小企业进行案例分析。力求全面、客观、真实的评价中小企业的信用状 况，解决中小企业在融资时遇到的信用评级不公正的问题，从信用评级的角度来解决商业银 行惜贷和中小企业融资困难的两难问题。 15 关键词：中小企业；信用评级；层次分析法；加权评分法 中图分类号：F27 Research on Credit Rating of Small and Medium-Sized Enterprises in China based on AHP Analysis 20 XU Tianyan, LIU Chuanzhe (School of Management,China University of Mining and Technology, JiangSu Xuzhou 221116) Abstract: The small and medium-sized enterprises, called SMEs For short, is an important component of our national economy, and also a very important structural factor in the market economy. However, commercial banks currently lack of the credit rating system specifically to the 25 SMEs, and the existing credit rating index system for SMEs has some defects. In this paper, based on the domestic and foreign corporate credit rating research results, and according to the characteristics and the actual situation of SMEs, I screened 20 evaluating indicators from the enterprise’s basic quality, the credit capacity, the profit ability, the operating capacity, innovation ability, the growth potential and honored condition of agreements and so on seven levels by real 30 diagnosis. Then I used analy