企业信用能力表征量双重相关性实证研究

A study on the double relativity about capacity parameters of enterprise credit

通观国内当前实务操作和理论研究中企业信用评价指标体系之间的差异、矛盾不难发现,指标及其权重的设置不仅普遍缺乏可靠的依据而且具有明显的随意性,从而不仅让人对企业信用评价之客观性、科学性产生质疑,而且提示企业信用评价指标体系相关性理论——评价指标与企业信用的相关性和评价指标之间相关性研究的缺失。鉴此,本文遵循理论分析和实证研究相结合的原则,探讨了企业信用能力评价指标的上述双重相关性问题,得出目前企业信用评价模型或指标体系中信用能力评价常用指标中有一半基于指标间的高度相关性而完全可相互替代,仅有不足一半的指标与企业信用存在显著相关性的结论;并基于信用能力评价指标与企业信用的相关性初步得出各指标的评价权重。

Looking at the theoretical and practical works involving the evaluation for enterprise credit in China,the objectivity and scientificness of these works are in doubt by public due to the difference,randomness,and conflict of index systems and index coefficient of the evaluation for enterprise credit.The cause for this situation is lack of study on the relativity between evaluation index,and between enterprise credit and evaluation index.Therefore the double relativity about the evaluation for credit capacity of enterprise is discussed and the conclusion is drawn that the half of evaluation index could be substituted by the other index,less than the half of evaluation index is related to the enterprise credit and their evaluation weights are ascertained based on the index for credit capacity of enterprise and the relativity between enterprise credit.