發(fā)布時(shí)間：2018-05-11 21:21

  本文選題：中小制造企業(yè) + 指標(biāo)選取��； 參考：《天津大學(xué)》2014年碩士論文

【摘要】：中小制造企業(yè)在我國(guó)經(jīng)濟(jì)建設(shè)與社會(huì)發(fā)展中做出了突出的貢獻(xiàn),然而我國(guó)至今尚未形成一種以特色技術(shù)為依托,以專業(yè)化協(xié)作為配套的中小制造企業(yè)格局,中小制造企業(yè)的發(fā)展面臨著很多問(wèn)題,其中企業(yè)融資難問(wèn)題最為突出,而融資難的根本原因是中小制造企業(yè)的信用問(wèn)題。中小制造企業(yè)外部融資渠道仍以銀行貸款為主,但是信息不對(duì)稱問(wèn)題普遍存在于銀行和中小制造企業(yè)之間,銀行在考察中小企業(yè)信用狀況時(shí)采用和大型企業(yè)同樣的信用評(píng)級(jí)標(biāo)體系,這種評(píng)級(jí)體系顯然有失公平�；�于此我們要結(jié)合中小制造企業(yè)的特點(diǎn)建立專門(mén)的信用評(píng)級(jí)體系,從而有利于解決企業(yè)融資難題。本文首先從中小制造企業(yè)在我國(guó)經(jīng)濟(jì)建設(shè)與發(fā)展浪潮中不可或缺的地位出發(fā),分析中小制造企業(yè)的重要作用以及信用狀況,認(rèn)為中小制造企業(yè)的信用危機(jī)是阻撓中小企業(yè)發(fā)展的關(guān)鍵性問(wèn)題,并進(jìn)一步提出對(duì)中小制造企業(yè)進(jìn)行信用評(píng)級(jí)的必要意義。其次,充分研究了信用評(píng)級(jí)指標(biāo)的篩選原則與步驟,并以國(guó)內(nèi)外信用評(píng)級(jí)機(jī)構(gòu)——穆迪、標(biāo)準(zhǔn)普爾、中誠(chéng)信、大公國(guó)際的指標(biāo)體系設(shè)計(jì)理念為借鑒,設(shè)計(jì)中小制造企業(yè)信用評(píng)級(jí)指標(biāo)體系。再次,選取80家在中小企業(yè)板上市的制造型企業(yè)為實(shí)證研究對(duì)象,利用SPSS19.0對(duì)樣本數(shù)據(jù)進(jìn)行因子分析,構(gòu)建了中小制造企業(yè)信用評(píng)級(jí)模型,并利用因子綜合得分進(jìn)行聚類研究,確定了信用評(píng)級(jí)標(biāo)準(zhǔn)。最后,通過(guò)實(shí)證研究得到中小制造企業(yè)中信用狀況極好和極差的都是少數(shù),大多數(shù)企業(yè)的信用等級(jí)集中在BBB及BBB以下;通過(guò)分析得到,信用等級(jí)偏高的企業(yè)盈利能力比較好,信用等級(jí)偏低的企業(yè)成長(zhǎng)能力比較好,但是絕大多數(shù)企業(yè)償債能力十分欠缺,這與現(xiàn)實(shí)情況基本吻合。根據(jù)研究結(jié)果分別從企業(yè)、銀行、外部體系建設(shè)方面提出了發(fā)展中小制造企業(yè)信用評(píng)級(jí)的建議。
[Abstract]:Small and medium-sized manufacturing enterprises have made outstanding contributions to the economic construction and social development of our country. However, China has not yet formed a pattern of small and medium-sized manufacturing enterprises based on characteristic technology and supported by specialized cooperation. The development of small and medium-sized manufacturing enterprises is faced with many problems, among which the financing difficulty is the most prominent, and the root cause of the financing difficulty is the credit problem of small and medium-sized manufacturing enterprises. The external financing channels of small and medium-sized manufacturing enterprises are still mainly bank loans, but the problem of information asymmetry generally exists between banks and small and medium-sized manufacturing enterprises. Banks use the same credit rating system as large enterprises when examining the credit status of small and medium-sized enterprises, which is obviously unfair. Based on this, we should combine the characteristics of small and medium-sized manufacturing enterprises to establish a special credit rating system, which is helpful to solve the financing problems of enterprises. Starting from the indispensable position of small and medium-sized manufacturing enterprises in the tide of economic construction and development in China, this paper first analyzes the important role and credit status of small and medium-sized manufacturing enterprises. It is considered that the credit crisis of small and medium-sized manufacturing enterprises is the key problem that hinders the development of small and medium-sized enterprises, and the necessary significance of credit rating for small and medium-sized manufacturing enterprises is put forward. Secondly, the selection principles and steps of credit rating index are fully studied, and the design concept of index system of Moody's, Standard & Poor's, Zhongxin and Dagong International is used for reference. Design small and medium-sized manufacturing enterprises credit rating index system. Thirdly, select 80 manufacturing enterprises listed on SME board as the empirical research object, use SPSS19.0 to analyze the sample data, construct the credit rating model of small and medium-sized manufacturing enterprises, and use factor synthesis score to cluster research. Credit rating criteria have been established. Finally, through empirical research, it is found that the credit status of small and medium-sized manufacturing enterprises is very good and extremely poor, most of the enterprises' credit rating is below BBB and BBB, and through the analysis, the enterprises with high credit rating have better profitability. The growth ability of enterprises with low credit rating is good, but most of them are very short of debt service ability, which is basically in line with the actual situation. According to the research results, the paper puts forward some suggestions on credit rating of developing small and medium-sized manufacturing enterprises from the aspects of enterprise, bank and external system construction.
【學(xué)位授予單位】：天津大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F425;F832.4

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