国内外企业信用评级指标体系研究的新关注

The new focus of corporate credit rating index system researches at home and abroad

近年来,国内外有关企业信用评级指标体系的研究主要集中在五个方面:反思传统企业信用评级指标体系的不足进而探讨如何改进;根据经营环境等发生的变化探讨指标体系的发展与创新;分行业以及是否上市等对指标体系进行分类研究,以求评级结果更加准确;探讨如何构建适用于中小企业的信用评级指标体系;尝试建立本国的企业信用评级指标体系。我国今后应重点关注如何借鉴国外的信用评级理念,并结合我国实际构建合理的评级指标体系,以及那些对企业信用影响越来越大,而在传统指标体系研究中未引起或未给予足够注意的因素。此外,还应探讨定性和定量指标数据采集计算的可靠性等问题。

In recent years, domestic and foreign corporate credit rating index system researches mainly focuses on five aspects： reflect the defect of traditional corporate credit rating index system and then discuss how to improve; explore the development and innovation of the index system according to the business environment changes; research different index systems by industries and whether being listed in order to rate results more accurate; discuss how to build a credit rating index system for SMEs; attempt to establish its own corporate credit rating index system. China should focus on how to learn from foreign credit rating philosophy, combined with the reality of our country to build a reasonable evaluation index system, as well as the factors of the increasing in- fluence on corporate credit, but not causing or giving sufficient attention on the traditional index system research. Furthermore, we should also explore the reliability of the qualitative and quantitative indicators data collection and calculations.