【作者】 张莉； 朱建军；

【Author】 College of Economics and Management of Nanjing University of Aeronautics and Astronautics

【机构】 南京航空航天大学经济与管理学院；

【摘要】 本文将就中小企业信用等级指标体系的构建及其评价模型进行探讨。在评价指标体系方面,本文根据企业信用评价指标的选取原则,结合中小企业本身的特点以及相关领域的研究成果,建立了包括企业发展前景、企业所处的行业地位、经营管理水平、企业基本素质、财务质量五个方面的指标体系,通过专家打分法获得22个二级指标,并运用AHP法分别确定五个一级指标和22个二级指标的权重。在评价模型方面,由于中小企业的信用等级评估是一个信息不完全的复杂多因素综合评价问题,适合于运用灰色聚类评估进行信息处理,因此本文从获取企业各项指标的数据值入手,利用灰色聚类评估,确定被测评企业的信用等级,是对中小企业信用等级评价方法的有益探讨。更多还原

【Abstract】 This paper attempts to establish an indices system and and its assessment model concerning the rating of credit of small and medium enterprises(SMEs).Utilising the principle of selecting indices for rating enterprise credit and taking into account SME’s characteristics and research findings in related areas, this paper has put in place an indices system featuring enterprise growth potential,industrial position, management level,essential qualifications and financial management quality.Twenty two secondary indices are picked out through expert scoring and they,along with five primary indices,are given different weights using AHP method.SME credit rating represents a process of analizing incomplete information and considering complex indices.Grey cluster assessment fits well into this information processing. Proceeding from enterprise indices,this paper attempts to determine the credit- worthiness of a given enterprise by using grey cluster assessment.It is a valuable attempt at determining SME credit status.更多还原