企业信用评价实践方法探析

Practicing Methods of Enterprise Credit Evaluation

阐述了信用评价市场机制的建立作为市场经济纵深发展的结果,必须对信用评价方法进行规范化规定。认为根据众多的信用评价理论成果确定满足市场化信用评价需要的实践型信用评价方法是政府部门亟待解决的问题。在此基础上,就信用评价市场化对信用评价方法的要求提出相应的措施,包括操作简洁,简明易懂,企业财务人员可以比较轻松地运用;可利用最基本的企业财务信息等资料;适用范围广泛,大、中、小等不同规模的企业,上市和非上市公司普遍适用,并结合X有限责任公司的运行实例作了进一步说明。

With the formulation of credit-evaluation marketing mechanism as a result of the development of market economy, it is high time to regulate the methods of credit evaluation, and as far as the government is concerned, to formulate methods of credit evaluation from diverse credit evaluation theories. In respect to the demand posed by credit evaluation market to evaluating methods, we proposed some specific measures. To be concrete, credit evaluation should be simple to operate and easy to understand so that it can be used freely by financial staffs, the basic financial information should be made full use of, and the scope of application should be wide enough to cover businesses of different sizes and types. Moreover, such measures are explained by a case study of a specific limited company.