电子商务环境下中小企业信用评价体系构建

摘要

随着经济的快速发展，中小企业在中国的发展日益壮大，为中国国民经济的发展做出了巨大的贡献。可是应该看到，融资困难也在制约着中小企业的发展，企业无法融资就无法扩大其生产经营的规模，也就无法为国民经济做出更大的贡献，这种循环模式引起了学者的关注。融资难问题的根源还在于中小企业信用的问题，因此建立一个科学合理有效的评级体系就是解决这类问题的关键举措。目前中XX用的各类指标体系都是依照大型企业的特点而构建的，很多指标并不适合中小型企业，也就无法准确的反映中小企业的信用状况。综上所述，迫切需要根据中小企业实际的情况来进行分析，从指标体系构建的角度出发，建立一套合理有效的指标体系，以实现对中小企业信用状况的合理评价，预期达到缓解融资困难的难题。

本文以中小企业信用评级的基本理论为出发点，首先从现状分析，得出中国中小企业评级体系目前的发展状况，并且对现有评级体系的弊端和不足进行了阐述，并借此指出构建一套合理有效的评级机制的重要性。随后文章就指标体系构建的原则以及指标选取的内容进行了详细的叙述，根据设置原则利用定性和定量分析的方法，在已有指标体系的基础上加入了一些分析的因素，例如还款意愿以及现金流等。希望通过文章的叙述，让中小企业评级体系的构建成为中国经济发展中的一项重要措施，从而能够有效的防X信用风险，为顺利解决中小企业融资难问题提出有效措施，最终推动中国经济的更快更好发展。

关键词:中小企业，信用评级，指标体系，构建

Abstract

With the rapid development of economy, small and medium-sized enterprises in the development of China's growing, as China has made great contributions to the development of national economy. But it should be noted that the financing difficulties are also restricts the development of small and medium-sized enterprises, businesses can't financing will not be able to expand the scale of its production and operation, also won't be able to make more contribution to national economic development, the circulation pattern to cause the attention of scholars. The root of the financing difficult problem is that small and medium-sized enterprise credit problems, therefore to establish a scientific and reasonable effective rating system is the key to solve this kind of problem. China currently used in all kinds of index system is built according to the characteristics of large enterprises, many indexes are not suitable for small and medium enterprises, also won't be able to accurately reflect the status of small and medium-sized enterprise's credit. To sum up, an urgent need to according to the actual situation of small and medium-sized enterprises is analyzed, from the perspective of index system building, to establish a set of reasonable and effective index system, in order to realize the reasonable evaluation for small and medium-sized enterprise credit conditions, is expected to ease the financing difficult problem.

In this paper, the basic theory of small and medium-sized enterprise credit rating as a starting point, first of all, from the status quo analysis, it is concluded that the development of China's small and medium-sized enterprise credit rating system at present situation, and the shortings and the insufficiency of existing rating system, and points out the importance of a set of reasonable and effective mechanism of rating. Then the paper the principle of index system construction and the content of the index selection has carried on the detailed narration, according to the principle of setting by using the method of qualitative and quantitative analysis, on the basis of the existing index system joined the analysis of some factors, such as the repayment willingness and cash flow, etc. Hope that through the narration of the article, for the