导　　师： 庞素琳

学科专业： 1201

授予学位： 硕士

作　　者： ;

机构地区： 暨南大学

摘　　要： 随着我国的改革开放和经济发展,中小企业在国民经济中的地位日益重要,我国中小企业队伍已逐渐成为推动国民经济发展、维护社会稳定的一支重要力量。但小企业在我国经济体系中还处于“弱势”地位,其发展仍面临着许多的问题,其中融资难是制约中小企业发展普遍与首要的因素。融资难的主要原因就在于中小企业的信用问题。目前我国的商业银行信用评级指标体系对企业进行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。由于评级指标体系的不适用,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。 本文以解决中小企业融资难问题为出发点,以建立中小企业信用评级体系为突破口,探讨对中小企业进行信用评价的合理模式和方法,进而为解决中小企业融资难问题提供科学的理论依据。依据我国中小企业自有的特点和建立信用评级指标体系的基本原则,并充分借鉴国内外已有的企业信用评级指标体系,构建起一套能够全面、真实地反映中小企业信用状况的指标体系。选择层次分析法与模糊综合评价法相结合的方法来建立我国中小企业的信用评级模型。最后,选取了一家合适的上市中小企业进行实例分析,利用本文构建的模型对其进行信用评级。 With the development of China's opening and reform,SMEs are playing an increasingly important role in the national economy.SMEs in China have gradually become an important power to push the development of national economy and maintain social stability.But SMEs in China are still located in the 'weak' status in Chinese economy system,and its development still faces many problems,among which,the financing difficulty is the universal and principal factor to constrain the development of SMEs.The main cause for difficult financing due to the problem of low credit appraising for SMEs.At present,the unfitness of the credit grading index system using the same criterion adopted by our courtry's commercial banks instead of special credit grading system for SMEs leads to the low credit assessment in a certain degree for SMEs and exacerbate their difficulty of financing. This article takes the matter of solving the problem of difficult financing facing SMEs as a start point,makes the founding of credit rating system special for SMEs as a breakthrough.This paper discusses the evaluation model and method,hoping to provide a scientific theoretical foundation tbr SMEs to resolve the difficult problem of financing.Then according to the characteristics of our country's SMEs and the principles of establishing the evaluation index system,and based on existing evaluation index systems both in our country and in other countries,the paper establishes a suit of evaluation index system which is able to reflect the SMEs'credit roundly.The paper uses the method of analytic hierarchy process/(AHP/) combined with fuzzy comprehensive evaluation to establish the credit rating model of our country's SMEs. The author chooses an appropriate enterprise and evaluates its credit level using this model in the end of the paper.

关 键 词： 信用评价 中小企业 融资 层次分析法 模糊综合评价

分 类 号： [F276.3 F224]

领　　域： [经济管理] [经济管理] [经济管理]