我国中小企业资信评估体系的构建及其实证检验

Construction of Small and Medium Enterprises’ Credit Evaluation System and its Empirical Analysis

根据中小企业自身的特点,基于Z-Score模型,构建了包括经营指标、流动性指标、信用指标和定性指标在内的中小企业资信评价体系。采用AHP模糊层次分析法确定指标权重,修正模型的系数。并通过引入不同类型的中小企业对该指标体系进行检验,验证了该评价指标体系的科学性、有效性和可行性。由分析结果可知?探索提高中小企业资信水平路径,对打造良好的企业雇主品牌形象具有重要的理论意义和实践价值。

In this paper,based on the characteristics of SMEs,the researcher constructs the credit evaluation system which includes business indicators,liquidity indicators,credit indicators and qualitative indicators by using Z-Score model.The fuzzy analytic hierarchy process(AHP) is applied to determine the weight of the indicator and modify the model.The test system is proved to be scientific,valid and feasible after the indexes from different enterprises were tested.The results show that it is of great theoretical significance and practical value to explore ways to improve the credit level of small and medium-sized enterprises in order to build a good brand image of the employers.