企业信用授予行为影响因素实证分析

An Empirical Analysis of Influence Factors in Credit Granting Act

为了完善企业信用授予决策模型,本文以凌源钢铁股份有限公司2015年前三季度销售业务会计信息为依据,利用Ordered Probit模型分析企业信用授予行为的影响因素,研究结果显示客户亲密度、客户产权性质、交易产品的边际贡献率等众多因素在一定程度上影响了企业的信用授予行为。

In order to improve the enterprise credit granting act decision-making model,this paper takes the accounting information of sales business in the first three quarters of 2015 in Lingyuan Iron Steel Co.,Ltd. as research object to study the influence factors in credit granting act by Ordered Probit Model. According to the research,the credit granting act of company is affected by customers＇ closeness and ownership,marginal contribution ratio of production to some degree.