中小企业信用评价研究毕业论文.doc

毕业论文 （20_ _届） 中小企业信用评价研究 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显得重要，中小企业的发展迫切需要一套科学、合理的信用评价工具来支持。对中小企业信用评价方法的研究为数不少，主要集中在传统的信用评价方法、财务比率综合分析法和信用度量分析模型等，但由于这些方法存在自身的缺陷和不足，中小企业信用评价需要用其他方法来尝试分析。 本文以中小企业信用为研究对象，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信用缺失问题提供科学的理论依据。首先，介绍并回顾了企业信用评价方面的理论，对我国的中小企业的现状进行了简单的分析，界定了中小企业的概念；其次，考虑到中小企业财务制度不健全，信息披露不完全等问题引起的信用评价限制，本文借鉴浙江泰隆银行提出的“三品、三表”模式，构建了以考察定性指标为主的信用评价指标体系，使之能够全面、有效、真实地反应中小企业的信用状况；然后，利用层次分析法确定信用指标的权重，得到信用评分表；最后，结合实际案例，对宁波地区中小企业的信用进行评价，对照信用评分表，给出信用评价结果，并作相关的分析说明。 关键词：信用评价；中小企业；层次分析法；信用评分表；Abstract With the development of China’s opening and reform,small-and-medium-sized businesses are playing an increasingly important role in the national economy.These small-and-medium-sized businesses are calling for the support form the scientific credit evaluation tools.As it is,the research on the evaluation methods of small-and-medium-sized businesses are limited;instead,most research mainly focuses on traditional credit evaluation method,financial ratio analysis and credit measurement analysis model.Due to imperfection of these methods,the evaluation of the small-and-medium-sized businesses credit may be better analyzed by using some other method. In this paper,the credit of small and medium enterprises (SMEs) was investigated,and reasonable models and methods of the SMEs’credit evaluation were discussed.The scientific Theoretical bases of solving the lack of SMEs’credit were developed from the results of this research.First of all,a short analysis of the current situations of SMEs’development and the definition of SMEs were proposed though a review of the basic theories of enterprises credit evaluation.Secondly,the imperfect of SMEs’financial system and incomplete of the accounting information disclosure limited the credit evaluation.Learning from the Three Qualities and Three Statements theory proposed by Zhejiang Tailong commercial bank,credit evaluation index system were built by mainly evaluating the qualitative indicators.And therefore the cred