基于A-FA法的应收账款融资客户资信评估

Customer Credit Evaluation of Accounts Receivable Financing Based on A-FA Method

为了帮助应收账款融资业务中银行(或金融机构)对客户资信进行评估,从客户素质、资金实力、资金信用、盈利能力、合同及商务结算5个因素出发,筛选出业内经营能力等16项指标,建立了资信评估指标体系。考虑指标的特性,构建了基于A-FA法的资信评估模型,以层次分析法确立各层级评价指标的相对权重。对于模糊性指标,运用模糊综合评价法进行评价。对于有确定值的指标,采用精确值测评法给予评分。两个评分的总和则为资信评估的总得分,由此得到客户的资信等级。最后,由算例进行实证分析。研究结果表明:该模型在资信评估方面具有较好的可靠性和适用性,评价结果能为银行(或金融机构)对客户进行资信评估提供参考依据。

In order to help banks(or financial institutions)to evaluate customers'credit in the accounts receivable financing business,16 indicators such as“business ability”are selected from five factors,including customer quality,financial strength,financial credit,profitability,contract and business settlement,and then the credit evaluation index system is established.Considering the characteristics of indicators,the credit evaluation model based on A-FA method is constructed.The relative weights of evaluation indexes at each level are established by Analytic Hierarchy Process.For the fuzzy index,the Fuzzy Comprehensive Evaluation method is used.For the index with definite value,the Accurate Value Assessment Method is used to give the score.The sum of the two scores is the total score of the credit evaluation,thus obtaining the credit rating of customers.Finally,it is verified by a practical calculation example.The research indicates that the model has good reliability and applicability in credit evaluation,and the evaluation results can provide a reference basis for banks(or financial institutions)to evaluate customers'credit.