本文選題：中小型高科技企業(yè) + 信用評級　； 參考：《天津財經大學》2012年碩士論文

【摘要】：中小型高科技企業(yè)是我國經濟體中的最具生機和活力的組成部分,已經成為我國經濟增長的重要動力之一,它具有高創(chuàng)新性、高成長性以及高收益性的同時也具有高風險性,而如果投資者對企業(yè)缺少足夠的了解,一般不會對其進行投資,目前我國中小型高科技企業(yè)融資難正是由于其具有高風險性,而投資者又無法對其進行充分了解所致,信用評級作為第三方,可以對中小型高科技企業(yè)的信用狀況作出公正的評價,使投資者對企業(yè)的信用狀況能準確的了解。鑒于此目的,本文研究中小型高科技企業(yè)的信用評級,為投資者做出投資決策提供有益的幫助,這具有很重大的實踐意義,也是本文研究的出發(fā)點和落腳點。 本文綜合運用層次分析法、信用記分法和模糊綜合評價法,并結合我國中小型高科技企業(yè)的特點,構建了適用于我國中小型高科技企業(yè)的信用評級指標體系和評級模型,為評價我國中小型高科技企業(yè)的信用等級提供了有益的參考。 具體而言,本文首先對我國中小型高科技企業(yè)進行了綜合闡述,為建立信用評級指標體系和評級模型做理論鋪墊；然后根據中小型高科技企業(yè)的特點,建立了信用評級指標體系和評級模型,構建過程如下：一是根據信用評級指標體系的構建原則,結合國內外學者以及評級機構的研究成果,建立了專門針對中小型高科技企業(yè)的信用評級指標體系；二是利用層次分析法為各個指標設定了權重;三是針對定性指標和定量指標的不同特點,分別采用模糊綜合評價法和信用記分法確定企業(yè)的信用分值。最后,為了驗證所建立的信用評級指標體系和評級方法的合理性,選取了一家中小型高科技企業(yè)作為案例對其進行信用評級,案例分析結果表明,本文所建立的信用評級指標體系和采用的信用評級方法能很好的評價我國中小型高科技企業(yè)的信用狀況。文章的最后,根據自己的研究結果,對我國中小型高科技企業(yè)的信用評級提了幾點改進的建議。
[Abstract]:Small and medium-sized high-tech enterprises are the most vital and dynamic components of our economy, and have become one of the important driving forces of our country's economic growth. They are highly innovative, high growth and high profitability, but also have high risk. However, if investors do not know enough about the enterprises, they will not invest in them. At present, the financing difficulties of small and medium-sized high-tech enterprises in China are due to their high risk, and the investors are unable to fully understand them. Credit rating, as a third party, can make a fair evaluation of the credit status of small and medium-sized high-tech enterprises, so that investors can accurately understand the credit situation of enterprises. In view of this purpose, this paper studies the credit rating of small and medium-sized high-tech enterprises, and provides beneficial help for investors to make investment decisions, which is of great practical significance, and is also the starting point and end point of this study. This paper synthetically applies AHP, credit scoring method and fuzzy comprehensive evaluation method, and combines the characteristics of medium and small high-tech enterprises in our country, constructs a credit rating index system and a rating model suitable for small and medium-sized high-tech enterprises in China. It provides a useful reference for evaluating the credit rating of medium and small-sized high-tech enterprises in China. In particular, this paper firstly expounds the small and medium-sized high-tech enterprises in our country, and makes a theoretical foundation for the establishment of the credit rating index system and rating model, then according to the characteristics of the small and medium-sized high-tech enterprises, it makes a theoretical foundation for the establishment of a credit rating index system and a rating model. A credit rating index system and a rating model are established. The construction process is as follows: first, according to the principles of the credit rating index system, combined with the research results of domestic and foreign scholars and rating agencies, Establish a credit rating index system for small and medium-sized high-tech enterprises; second, use AHP to set up weights for each index; third, aim at different characteristics of qualitative index and quantitative index, Fuzzy comprehensive evaluation method and credit scoring method are used to determine the credit score of enterprises. Finally, in order to verify the rationality of the established credit rating index system and rating method, a small and medium-sized high-tech enterprise is selected as a case for credit rating. The case analysis results show that, The credit rating index system and the credit rating method established in this paper can evaluate the credit status of small and medium-sized high-tech enterprises in China. Finally, according to our own research results, some suggestions are put forward to improve the credit rating of medium and small high-tech enterprises in China.
【學位授予單位】：天津財經大學
【學位級別】：碩士
【學位授予年份】：2012
【分類號】：F276.44;F832.4;F224

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