小企业信用评估的模型构建与实证分析
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财经研究 2012 年 第 38 卷第 05 期, 页码：29 - 38
摘要
参考文献
摘要
文章采用我国东部某银行小企业信贷数据,使用Logistic模型与因子分析相结合的方法提出了构建小企业信用评估体系的思路。研究结果表明,财务因素中资产负债率与违约概率正相关,非财务指标中对违约概率影响最大的是基本存款账户是否在本银行和银行客户类型。与以往研究相比,文章综合考虑了财务与非财务指标,研究结果对构建小企业信用评估指标体系具有重要的参考价值。
关键词
[1]范柏乃,朱文斌.中小企业信用评价指标的理论遴选与实证分析[J].科研管理,2003,(6):83-88.
[2]管晓永.中小企业信用评价因素研究[D].杭州:浙江大学博士学位论文,2005.
[3]李萌.Logit模型在商业银行信用风险评估中的应用研究[J].管理科学,2005,(2):33-38.
[4]王超萃.违约概率模型在我国银行信用风险管理中的应用性分析———以Logistic模型为例[D].北京:对外经济贸易大学硕士学位论文,2006.
[5]曾丹.非财务指标因素对企业信用评级的影响研究———以上市公司为例[D].长春:吉林大学硕士学位论文,2010.
[6]Altman E,Haldeman R,Narayanan P.ZETATM analysis:A new model to identifybankruptcy risk of corporations[J].Journal of Banking and Finance,1977,(1):29-54.
[7]Altman E.Financial ratios,discriminant analysis and the prediction of corporate bank-ruptcy[J].Journal of Finance,1968,(4):589-609.
[8]Lehmann B.Is it worth the while?The relevance of qualitative information in credit rat-..ing[R].Working Paper,2003.
[9]Grunert J,Norden L,Weber M.The role of non-financial factors in internal credit rat-ings[J].Journal of Banking and Finance,2005,29:509-531.
[10]Ivicic L,Cerovac S.Credit risk assessment of corporate sector in Croatia[J].FinancialTheory and Practice,2009,33:373-399.
[11]Malhotra R,Malhotra D K.Differentiating between good credits and bad credits using neuro-fuzzy system[J].European Journal of Operational Research,2002,136:190-211.
[12]Ohlson J A.Financial ratios and the probabilistic prediction of bankruptcy[J].Journalof Accounting Research,1980,18:109-131.
[13]Behr P,Güttler A.Credit risk assessment and relationship lending:An empirical analy-sis of German small and medium-sized enterprises[J].Journal of Small Business Man-agement,2007,45:194-213.
[14]Platt H D,Platt M B.A note on the use of industry-relative ratios in bankruptcy pre-diction[J].Journal of Banking and Finance,1991,15:1183-1194.
[15]Orgler Y E.A credit scoring model for commercial loans[J].Journal of Money,Credit&Banking,1970,2:435-445.
[2]管晓永.中小企业信用评价因素研究[D].杭州:浙江大学博士学位论文,2005.
[3]李萌.Logit模型在商业银行信用风险评估中的应用研究[J].管理科学,2005,(2):33-38.
[4]王超萃.违约概率模型在我国银行信用风险管理中的应用性分析———以Logistic模型为例[D].北京:对外经济贸易大学硕士学位论文,2006.
[5]曾丹.非财务指标因素对企业信用评级的影响研究———以上市公司为例[D].长春:吉林大学硕士学位论文,2010.
[6]Altman E,Haldeman R,Narayanan P.ZETATM analysis:A new model to identifybankruptcy risk of corporations[J].Journal of Banking and Finance,1977,(1):29-54.
[7]Altman E.Financial ratios,discriminant analysis and the prediction of corporate bank-ruptcy[J].Journal of Finance,1968,(4):589-609.
[8]Lehmann B.Is it worth the while?The relevance of qualitative information in credit rat-..ing[R].Working Paper,2003.
[9]Grunert J,Norden L,Weber M.The role of non-financial factors in internal credit rat-ings[J].Journal of Banking and Finance,2005,29:509-531.
[10]Ivicic L,Cerovac S.Credit risk assessment of corporate sector in Croatia[J].FinancialTheory and Practice,2009,33:373-399.
[11]Malhotra R,Malhotra D K.Differentiating between good credits and bad credits using neuro-fuzzy system[J].European Journal of Operational Research,2002,136:190-211.
[12]Ohlson J A.Financial ratios and the probabilistic prediction of bankruptcy[J].Journalof Accounting Research,1980,18:109-131.
[13]Behr P,Güttler A.Credit risk assessment and relationship lending:An empirical analy-sis of German small and medium-sized enterprises[J].Journal of Small Business Man-agement,2007,45:194-213.
[14]Platt H D,Platt M B.A note on the use of industry-relative ratios in bankruptcy pre-diction[J].Journal of Banking and Finance,1991,15:1183-1194.
[15]Orgler Y E.A credit scoring model for commercial loans[J].Journal of Money,Credit&Banking,1970,2:435-445.
引用本文
马晓青, 刘莉亚, 胡乃红, 等. 小企业信用评估的模型构建与实证分析[J]. 财经研究, 2012, 38(5): 29–38.
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