本文選題：信用評(píng)級(jí) + 中小企業(yè)��； 參考：《沈陽(yáng)工業(yè)大學(xué)》2017年碩士論文

【摘要】：目前,中小企業(yè)是我國(guó)國(guó)民經(jīng)濟(jì)發(fā)展的重要力量。但是,一直以來(lái),中小企業(yè)都存在融資難的問(wèn)題,主要是因?yàn)橹行∑髽I(yè)資產(chǎn)規(guī)模小,財(cái)務(wù)數(shù)據(jù)的可靠性較差,經(jīng)營(yíng)風(fēng)險(xiǎn)較大等原因。商業(yè)銀行對(duì)于中小企業(yè)的信用評(píng)級(jí)結(jié)果往往較低,這是因?yàn)樯虡I(yè)銀行現(xiàn)行的信用評(píng)級(jí)體系并不適用于中小企業(yè)的評(píng)級(jí),商業(yè)銀行應(yīng)該根據(jù)中小企業(yè)的特點(diǎn),構(gòu)建專門的信用評(píng)級(jí)體系,使其對(duì)于中小企業(yè)的評(píng)級(jí)授信更加適用、科學(xué)。論文主要研究S農(nóng)商銀行中小企業(yè)信用評(píng)級(jí)體系,在分析其現(xiàn)狀及存在問(wèn)題的基礎(chǔ)上,提出了更加科學(xué)、適用的優(yōu)化方案。論文在研究國(guó)內(nèi)外商業(yè)銀行信用評(píng)級(jí)的相關(guān)文獻(xiàn)及《巴塞爾新資本協(xié)議》對(duì)于銀行內(nèi)部評(píng)級(jí)法的要求基礎(chǔ)上,對(duì)地方性股份制商業(yè)銀行——S農(nóng)商銀行的中小企業(yè)信用評(píng)級(jí)體系進(jìn)行了深入研究。論文通過(guò)分析S農(nóng)商銀行中小企業(yè)信用評(píng)級(jí)體系的現(xiàn)狀,發(fā)現(xiàn)該行存在評(píng)級(jí)指標(biāo)體系缺少對(duì)于現(xiàn)金流量的分析、設(shè)計(jì)權(quán)重時(shí)缺乏對(duì)于不同行業(yè)客戶的區(qū)分、評(píng)級(jí)程序缺乏評(píng)級(jí)跟蹤及監(jiān)督環(huán)節(jié)等問(wèn)題。針對(duì)存在問(wèn)題,論文從評(píng)級(jí)指標(biāo)體系、評(píng)級(jí)程序、評(píng)級(jí)系統(tǒng)三個(gè)方面提出了具體的優(yōu)化方案。優(yōu)化方案包括:信用評(píng)級(jí)指標(biāo)體系中增大定性指標(biāo)比重、調(diào)整相關(guān)性較大的財(cái)務(wù)指標(biāo)、增加反映現(xiàn)金流量的指標(biāo)等;采用層次分析法針對(duì)制造業(yè)及批發(fā)和零售業(yè)這兩個(gè)行業(yè)重新設(shè)計(jì)了權(quán)重;通過(guò)優(yōu)化搜集客戶信息的環(huán)節(jié)、建立評(píng)級(jí)跟蹤及監(jiān)督環(huán)節(jié)、建立債項(xiàng)評(píng)級(jí)體系等對(duì)評(píng)級(jí)程序做出優(yōu)化;通過(guò)完善企業(yè)信用評(píng)級(jí)數(shù)據(jù)庫(kù)、建立信用評(píng)級(jí)結(jié)果的檢驗(yàn)系統(tǒng)等對(duì)信用評(píng)級(jí)系統(tǒng)進(jìn)行了優(yōu)化。論文最后通過(guò)兩個(gè)企業(yè)實(shí)例,對(duì)優(yōu)化后的信用評(píng)級(jí)體系進(jìn)行驗(yàn)證,并與其原有結(jié)果相比較,結(jié)果表明優(yōu)化后的信用評(píng)級(jí)體系對(duì)于改善中小企業(yè)融資難的問(wèn)題發(fā)揮了作用,并且對(duì)于S農(nóng)商銀行控制信貸風(fēng)險(xiǎn)也起了一定作用。論文的研究有助于降低S農(nóng)商銀行的信貸風(fēng)險(xiǎn),也幫助S農(nóng)商銀行提升了對(duì)于中小企業(yè)的競(jìng)爭(zhēng)力,同時(shí)對(duì)于改善區(qū)域內(nèi)中小企業(yè)融資困難的情況具有非常重要的意義。同時(shí),論文的研究對(duì)于其他的地方性商業(yè)銀行建立適合中小企業(yè)的信用評(píng)級(jí)體系也具有一定的借鑒作用。
[Abstract]:At present, small and medium-sized enterprises are an important force in the development of our national economy. However, SMEs have always had the problem of difficult financing, mainly because of the small scale of assets, the poor reliability of financial data, and the greater risk of operation and so on. Commercial banks tend to have low credit ratings for small and medium-sized enterprises, because the current credit rating system of commercial banks does not apply to the ratings of small and medium-sized enterprises, and commercial banks should take into account the characteristics of small and medium-sized enterprises. Build a special credit rating system to make it more suitable for small and medium-sized enterprises. This paper mainly studies the credit rating system of small and medium-sized enterprises in S Agricultural and Commercial Bank. On the basis of analyzing its present situation and existing problems, it puts forward a more scientific and applicable optimization scheme. On the basis of studying the relevant documents of domestic and foreign commercial banks' credit rating and the requirements of the Basel New Capital Accord for banks' internal rating methods, In this paper, the credit rating system of small and medium-sized enterprises in local joint-stock commercial banks-S Agricultural Commercial Bank is studied in depth. By analyzing the current situation of the credit rating system of small and medium-sized enterprises in S Agricultural and Commercial Bank, it is found that there is a lack of analysis of cash flow in the rating index system and a lack of distinction between customers in different industries when designing weights. Rating procedures lack of rating tracking and supervision and other issues. Aiming at the existing problems, the paper puts forward the concrete optimization scheme from three aspects: rating index system, rating procedure and rating system. The optimization scheme includes: increasing the proportion of qualitative indicators in the credit rating index system, adjusting the financial indicators with greater relevance, increasing the indicators reflecting cash flow, etc. This paper redesigns the weight of manufacturing industry and wholesale and retail industry by AHP, optimizes the rating procedure by optimizing the link of collecting customer information, establishing the link of rating tracking and supervision, establishing debt rating system and so on. The credit rating system is optimized by perfecting the enterprise credit rating database and establishing the credit rating test system. Finally, through two enterprise examples, the optimized credit rating system is verified and compared with its original results. The results show that the optimized credit rating system plays a role in improving the financing difficulties of SMEs. And for S Agricultural Bank to control credit risk also played a certain role. The research in this paper is helpful to reduce the credit risk of S Agricultural and Commercial Bank, and also to improve the competitiveness of small and medium-sized enterprises. At the same time, it is of great significance to improve the financing difficulties of small and medium-sized enterprises in the region. At the same time, the research of this paper can be used as a reference for other local commercial banks to establish a credit rating system suitable for small and medium-sized enterprises.
【學(xué)位授予單位】：沈陽(yáng)工業(yè)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F832.35;F276.3

【參考文獻(xiàn)】

相關(guān)期刊論文 前10條

1 肖斌卿;楊e，

本文編號(hào)：1897755