【摘要】：隨著我國(guó)經(jīng)濟(jì)發(fā)展進(jìn)入新常態(tài),對(duì)中小企業(yè)來說無疑是新的挑戰(zhàn)和機(jī)遇,如何破解中小企業(yè)的發(fā)展難題和問題也變得尤為重要。目前,我國(guó)中小企業(yè)仍舊面臨融資渠道狹窄不暢的嚴(yán)重問題,向中小企業(yè)提供信貸方式的資金支持,不僅能能夠?yàn)槠淙谫Y難提供有力幫助,還對(duì)商業(yè)銀行本身有非凡的戰(zhàn)略價(jià)值和現(xiàn)實(shí)意義。但是,我國(guó)的信用評(píng)級(jí)體制相對(duì)發(fā)達(dá)國(guó)家發(fā)展較為滯后,商業(yè)銀行對(duì)企業(yè)的信用評(píng)級(jí)還存在缺陷,這不僅加大了中小企業(yè)的發(fā)展障礙,還增加了商業(yè)銀行的信貸風(fēng)險(xiǎn)。因此,為推動(dòng)社會(huì)征信市場(chǎng)的健康發(fā)展,解決我國(guó)中小企業(yè)融資難題,實(shí)現(xiàn)中小企業(yè)與商業(yè)銀行的共同發(fā)展,完善其信用評(píng)價(jià)體系顯得尤為重要。本文結(jié)合中小企業(yè)規(guī)模小、經(jīng)營(yíng)決策權(quán)高度集中等特點(diǎn),在現(xiàn)有理論基礎(chǔ)上,提出了一種結(jié)合定性定量方法的中小企業(yè)的信用評(píng)價(jià)體系并進(jìn)行了實(shí)例驗(yàn)證。首先,總結(jié)了企業(yè)信用風(fēng)險(xiǎn)和企業(yè)信用評(píng)價(jià)方法,并特別分析了中小企業(yè)信用評(píng)價(jià)的特點(diǎn)。其次,結(jié)合ZX銀行對(duì)中小企業(yè)信用評(píng)價(jià)的現(xiàn)狀,分析后總結(jié)出ZX銀行對(duì)中小企業(yè)信用評(píng)價(jià)的不足之處。然后,針對(duì)這些不足,對(duì)其信用評(píng)價(jià)體系進(jìn)行了優(yōu)化:針對(duì)中小企業(yè)的特點(diǎn)選用五個(gè)一級(jí)定性指標(biāo)和四個(gè)一級(jí)定量指標(biāo);對(duì)于定性指標(biāo),用模糊數(shù)學(xué)評(píng)價(jià)法進(jìn)行量化,對(duì)定量指標(biāo),將被評(píng)價(jià)企業(yè)的財(cái)務(wù)數(shù)據(jù)與該行業(yè)數(shù)據(jù)的上下限相比較,得到無量綱化值,再將其加權(quán)綜合進(jìn)行比較得到具體分?jǐn)?shù);之后將定性指標(biāo)得分加上定量指標(biāo)得分即為企業(yè)信用評(píng)分。在此基礎(chǔ)上,將企業(yè)的信用得分對(duì)應(yīng)不同的分值區(qū)間劃分企業(yè)的信用等級(jí),從而對(duì)企業(yè)的信貸業(yè)務(wù)是否授信做出決策。最后本文隨機(jī)選取了 ZX銀行西安分行的一個(gè)中小企業(yè)的信用評(píng)價(jià)案例,以優(yōu)化后的信用評(píng)價(jià)體系對(duì)該企業(yè)進(jìn)行信用評(píng)級(jí),驗(yàn)證了前文提出的優(yōu)化體系的合理性。論文的最后提出了三個(gè)結(jié)論,分別是:1.構(gòu)建評(píng)價(jià)體系時(shí)應(yīng)充分結(jié)合中小企業(yè)財(cái)務(wù)數(shù)據(jù)的特點(diǎn);2.針對(duì)不同評(píng)價(jià)對(duì)象分別采用定量分析和定量分析,科學(xué)全面地評(píng)價(jià)企業(yè)信用;3.對(duì)ZX銀行現(xiàn)行中小企業(yè)信用評(píng)價(jià)體系提出了指標(biāo)設(shè)置和權(quán)重分配不完善等問題,并據(jù)此進(jìn)行了優(yōu)化。論文的結(jié)尾對(duì)中小企業(yè)信用評(píng)價(jià)的有效實(shí)施提出了幾點(diǎn)保障措施。
[Abstract]:As the economic development of our country enters the new normal, it is undoubtedly a new challenge and opportunity for the small and medium-sized enterprises, how to solve the problems and problems of the development of small and medium-sized enterprises has become particularly important. At present, the small and medium-sized enterprises in our country are still facing the serious problem of narrow financing channels. Also to the commercial bank itself has the extraordinary strategic value and the realistic significance. However, the credit rating system of our country lags behind that of the developed countries, and the credit rating of commercial banks still has defects, which not only increases the obstacles to the development of small and medium-sized enterprises, but also increases the credit risk of commercial banks. Therefore, in order to promote the healthy development of the social credit market, solve the financing problems of SMEs in China, achieve the common development of SMEs and commercial banks, improve its credit evaluation system is particularly important. Based on the characteristics of small and medium-sized enterprises with small scale and high concentration of management decision-making power, this paper puts forward a credit evaluation system combining qualitative and quantitative methods for small and medium-sized enterprises, and gives an example to verify it. Firstly, the paper summarizes the credit risk and credit evaluation methods of enterprises, and analyzes the characteristics of credit evaluation of small and medium-sized enterprises. Secondly, according to the current situation of credit evaluation of SMEs by ZX Bank, the deficiency of credit evaluation of SMEs by ZX Bank is summarized. Then, aiming at these shortcomings, the credit evaluation system is optimized: according to the characteristics of small and medium-sized enterprises, five first-level qualitative indexes and four first-level quantitative indexes are selected, and the qualitative indexes are quantified by fuzzy mathematics evaluation method. To the quantitative index, compare the financial data of the evaluated enterprise with the upper and lower limits of the industry data, get the dimensionless value, and then compare its weighted synthesis to get the concrete score; Then the qualitative index score plus the quantitative index score is the enterprise credit score. On this basis, the credit score of the enterprise is divided into the credit grade of the enterprise according to the different score interval, and the decision on whether the credit business of the enterprise is granted or not is made. Finally, this paper randomly selects a case of credit evaluation of a small and medium-sized enterprise in Xi'an Branch of ZX Bank, and evaluates the credit rating of the enterprise by the optimized credit evaluation system, which verifies the rationality of the proposed optimization system. At the end of the paper, three conclusions are put forward, namely: 1. The evaluation system should be fully combined with the characteristics of the financial data of small and medium-sized enterprises. According to different evaluation objects, quantitative analysis and quantitative analysis are used to evaluate enterprise credit scientifically and comprehensively. This paper puts forward some problems such as imperfection of index setting and weight distribution to the credit evaluation system of SMEs in ZX Bank, and optimizes it accordingly. At the end of the paper, some measures are put forward for the effective implementation of credit evaluation of small and medium-sized enterprises.
【學(xué)位授予單位】：西安理工大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F276.3;F832.33

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