摘要
以高科技中小型企业为研究对象,在总结前人的研究成果基础上,结合目前我国高科技中小型企业的自身发展特点,构建了高科技中小型企业的信用风险评价指标体系。通过专家咨询法和文献学习法,主要从财务与非财务指标两方面共选择了19个指标来构建该指标体系,并采用因子分析法和调查问卷法确定了各指标的权重。应用该指标体系对典型案例企业进行了综合评价,认为该指标体系是有效且可行的。
In this research, based on summarized previous research results, combined with current Chinese high-tech small and medium-sized enterprises＇ （SME）own characteristics, through expert advice and documentary method, a credit risk evaluation system of high-tech small and medium-sized enterprises is constructed. This system is mainly composed of 19 indicators. The evaluation index system includes financial and non-financial indicators. As evaluation methodology, factor analysis and questionnaire method are combined to determine the weights of each indicator and empirical study of cases is used to demonstrate that this system is both effective and practical.
出处
《北京理工大学学报（社会科学版）》
CSSCI
2012年第1期60-65,共6页
Journal of Beijing Institute of Technology：Social Sciences Edition
基金
教育部人文社会科学基金资助项目(09YJA790016)
