摘要
以农业中小上市企业为例,构建应收账款融资信用风险评价体系,并通过Logistic模型度量基于违约概率的应收账款融资信用风险。结果表明,农业中小上市企业的盈利能力、成长能力、营运能力及应收账款质量、下游企业资质、供应链运营状况对其应收账款融资信用风险有重要影响,经检验该模型在预测农业中小上市企业应收账款融资信用风险方面的准确性较高,可为银行等金融机构对中小企业应收账款融资信用风险预警提供思路。
Taking the listed agricultural companies in the SME sector as an example,constructs a credit risk evaluation system for the supply chain accounts receivable financing,and measures the credit risk of accounts receivable financing based on the probability of default through the logistic model.The results show that in accounts receivable financing,the profitability,growth ability,operation ability of agricultural small and medium-sized listed enterprises,and quality of accounts receivable,downstream enterprise qualification and supply chain operation status have an important impact on their credit risk.After testing this model finds that it has a high accuracy in predicting the credit risk of agricultural SMEs'accounts receivable financing,and provides ideas for banks and other financial institutions to early warn the credit risk of SMEs'accounts receivable financing.
作者
樊英
段文
FAN Ying;DUAN Wen(College of Economics,Hunan Agricultural University,Changsha 410128,China)
出处
《科技和产业》
2021年第11期152-158,共7页
Science Technology and Industry
基金
湖南省自然科学基金(2018JJ3249)
湖南省教育厅科学研究优秀青年项目(20B281)。
关键词
供应链金融
农业中小企业
应收账款融资
信用风险
supply chain finance
agricultural SMEs
accounts receivable financing
credit risk