上市公司财务信用评价指标体系的研究

Financial Credit Evaluation Index System of Public Companies

上市公司财务信用危机对证券市场造成了极为恶劣的负面影响,从经济学角度分析上市公司财务信用评价的供给与需求关系,成为财务信用评价指标体系的设计思想基础,为此设计具体评价指标及评价方法和评价等级,并通过实证分析进行检验证明其科学性。

Financial credit crises of public companies have an extremely negative effect on securities market. From the point of view of economics, the paper analyzes the supply and demand relationship of financial credit evaluation of public companies. This becomes the fundamental thought of designing financial credit evaluation indexes system. In this way, specific evaluation indexes, evaluation method and evaluation levels are designed and verified through the demonstration.