【作者】 胡军；

【导师】 程惠芳；

【作者基本信息】 浙江工业大学 ， 技术经济及管理， 2004， 硕士

【摘要】 近年来，科技型中小企业发展迅速，已成为市场经济中最活跃的主体之一。如何对其进行科学、客观、公正地资信评估，是社会信用体系建设的一大难题，关系到我国科技型中小企业未来的可持续发展。现有的企业资信评估体系未能充分考虑到其快速成长和高风险的特点，本文结合技术创新水平与科技风险对企业发展的影响，注重分析企业的创新能力、科技风险、成长与发展能力，建立了科技型中小企业资信评估模型。 本文首先介绍了国内外资信评估发展状况及理论基础，简要分析了科技型中小企业的成长规律、科技特点及评估意义。其次，在分析比较国内外资信评估指标体系和充分考虑科技型中小企业的特点，并在调查的基础上，得出科技型中小企业资信评估指标体系，给出相应的评估标准及资信等级。然后，选用层次分析法与专家意见法确定指标权重，将模糊数学应用于企业资信评估，给出企业资信评估的模糊综合评价方法。最后，选取四家企业的实际数据和公开信息，对本文所设计的评价系统进行实证分析，较好解决了科技型中小企业资信评估问题。更多还原

【Abstract】 In recent years, the small and medium-size science-technology enterprises have developed rapidly and become one of the main most brisk bodies in the market economy. How to carry on the credit ratings of them scientific, objectively and justly, is one of the problems in the social credit system construction. It concerns the sustainable development of small and medium-size sci-tech enterprises in our country. The present credit ratings systems for enterprises fail to concern their characteristics of rapid growth and high risk fully. A model of credit ratings for small and medium-size sci-tech enterprises was set up to consider the influence of the technology innovation and the sci-tech risk to the enterprises. It lays stress on analyzing the abilities of innovation and development and the sci-tech risk.Firstly, the development status of credit ratings in domestic and overseas and is reviewed in this paper, as well as the economic elements of credit ratings. The growing rules and characteristic of risk of small and medium-size sci-tech enterprises, and the significance of credit ratings are briefly analyzed. Secondly, the credit index system for rating the small and medium-size sci-tech enterprise is educed on the basis of analyzing and comparing the present systems, concerning the enterprises’ characteristic and investigation. The related standard and grades of credit ratings are also educed. Thirdly, the AHP and Delphi methods are chosen to define the index weights. As the fuzzy mathematics applied in the ratings, the model using the method of fuzzy comprehensive evaluation to assess the small and medium-size sci-tech enterprises is set up. Finally, the evaluation system of credit ratings designed in this paper is testified by the real data and openly information of four enterprises. The result shows that the model could be better used for credit ratings of small and medium-size sci-tech enterprises.更多还原