我国商业银行中小企业信用评级模型研究

A Credit Rating Model for Small-and-Medium-Sized Enterprises by Our Commercial Banks

本文在对各种信用评级方法进行简要分析的基础上,提出基于层次分析法构建我国商业银行中小企业信用评级模型。其包括两个模块:一是中小企业信用评级指标体系优化模块,包括财务报表分析、中小企业法人和高级管理层的信用状况、企业发展趋势、员工素质以及市场前景等指标;二是基于层次分析法的指标权重确定模块。通过对可量化的“硬指标”的分析,以及对不可量化的“软指标”权重的确定,保证对中小企业评级的客观、公正和有效。最后本文还提出了各商业银行应建立健全能够支持中小企业贷款的信息系统,各中小企业应提高信息披露的真实性等相应的配套措施。

After various rating methods are viewed in brief, a credit rating model for SMS enterprises based on Analytic Hierarchy Process is proposed here for our commercial banks. This model contains two modules： one is an optimized module for credit rating index system of SMS enterprises covering analysis of financial statements, credit standing of legal persons and senior executives, enterprise development trend, staff competence and market prospect; and the other is a module for determining index weight based on Analytic Hierarchy Process. By analyzing the quantifiable ＂hard index＂ and determining the weight of unquantifiable ＂soft index,＂ it is guaranteed that credit rating is objective, fair and effective. Finally, it is suggested that commercial banks should improve their information system that can support SMS enterprises in loan application and SMS enterprises should see that their information disclosure is true and accurate.