【作者】 孙正英；

【导师】 宋力；

【作者基本信息】 沈阳工业大学 ， 会计学， 2002， 硕士

【摘要】 资信评估业的发展，适应了我国体制改革以来，金融事业不断发展和信用风险发生频率增多的新形势。企业资信评估为银行发放贷款提供了依据，据此可提高信贷质量，减少贷款风险。要发展我国的资信评估业，关键要有一套关于企业资信的评价指标体系，以科学的方法去评价企业的资信等级。我国现行的资信评估指标体系和评级方法尚处于起步阶段，有许多不尽人意之处，从而影响到评级的效果。 本课题研究，首先介绍了资信评估业在国内外的发展状况以及我国资信评估评价指标体系的现状，然后在参考国内外各种研究成果，并对专家意见进行统计分析的基础之上，从不同方面确定出一些相应的评价指标，再对这些指标进行汇总综合，从而得出企业资信综合评价指标体系，并针对不同的指标给出相应的评价等级及标准。 在选择评价方法时，针对企业资信等级综合评价的特点，本文选用了以层次分析法为基础、以模糊数学为工具的模糊综合评价方法，并重点分析了在该系统中应用和选择这种方法的依据。模糊综合评价方法是运用定性与定量相结合、专家评价与科学计算互为补充的系统分析方法。该方法不仅能评定出企业的信用等级，而且能找出所评价企业信用等级高低的原因，从而为企业经营者和贷款决策者提供建议。 最后，选取二十家上市公司的实际数据，用所设计的评价系统进行评价，并把得到的结果与从中国企业资信网上获得的结果用t检验法进行假设检验，证明了整个系统的有效性和实用性。更多还原

【Abstract】 The development of credit evaluation adapts to the new conditions in that the financial undertakings is growing rapidly ahead and credit risk is happening with increasing frequency since our country has reformed the economic system. The evaluation of enterprise credit provides scientific basis of granting a loan for banks, in accordance with it, the bank can improve the quality of credit and reduce the credit risk. In order to develop the credit evaluation of our country, there should at first be a series of evaluation index system about it, by a certain method evaluating the credit rating of an enterprise. The present credit evaluation index system and evaluation methods are still in their beginning stage, they have so many imperfections that they spoil the evaluation effect.This research on credit evaluation, first of all, introduces the origin and the development of credit evaluation at home and abroad, and the present situation of its index system. On the basis of some researching fruits from home and abroad, it analyses the views of experts and gives some evaluation indexes from different aspects and angles. Then it summarizes on these indexes, and establishes the comprehensive evaluation index system of enterprise credit. At the same time, evaluation rank and standards are given to different indices .This paper chooses fuzzy comprehensive evaluation in accordance with the enterprise credit’s characteristics. It studies this method and its application in the evaluation of enterprise credit. By use of qualitative and quantitative analytic method, the system is built up. It is combined experts" opinions with scientific calculation. It not only gives the rank of an enterprise, but also seeks the reason why the rank is high or low. Thus it can provide entrepreneur and the decision-makers of bank’s loan with helpful suggestions.At last, applying the method proposed to assessing the credit rating of twenty enterprises shows that the means is practical and scientific.更多还原