摘要
对国内外企业信用风险评价研究进行了总结和分析,结合现代企业信用风险的观点,从信用能力风险与信用倾向风险二维新视角来综合诠释信用风险,对企业信用风险中的非财务因素进行分析,综合考虑影响信用风险的财务与非财务指标,构建了企业信用能力风险与企业信用倾向风险的综合评价指标体系。
The paper makes an overview research to the credit risk literature and takes on summary and analysis for credit risk evaluation in domestic and international.Combining the standpoint of modern credit risk,the paper puts forward the concept of the credit ability risk and credit tendency risk.Moreover,from the new angle of view annotates credit risk.The paper,making analysis to the non-finance factor of the listed company credit risk,comprehensive consideration finance and non-finance index for influence listed companies＇ credit risk,sets up a comprehensive evaluation index system for listed companies＇ credit ability risk and credit tendency risk in china.
出处
《物流工程与管理》
2011年第11期174-175,180,共3页
Logistics Engineering and Management
基金
山西省软科学项目"山西省创新型企业成长及其演化机制研究"(2009041002-02)
山西财经大学大学生创新创业训练项目"‘客户信用评价数据挖掘咨询中心’创业计划"
关键词
信用风险
评价
指标体系
credit risk
evaluation
evaluation index system
