我国中小企业信用评级体系的发展现状及改进建议

我国中小企业信用评级体系的发展现状及改进建议I摘要改革开放以来，中小企业得到了迅速发展，已经成为社会主义市场经济的重要组成部分和促进社会生产力发展的重要力量。但我国中小企业信用缺失，企业内部信用管理水平还比较低，企业外部信用服务的市场化程度也比较低。加之我国商业银行在对企业进行信用评级时使用同一标准，没有针对中小企业制定专门的信用评级体系，在一定程度上导致了中小企业的信用被低估，加剧了中小企业融资难的问题。本文从信用评级的基本概念出发，根据我国中小企业的特点及实际情况，在对我国中小企业信用分析做了简要介绍的基础上，对如何完善我国中小企业信用评级体系提出了一些对策建议，这对于全面提升我国中小企业信用管理水平、建立现代企业信用风险防范机制、塑造企业良好的信用形象、增加资本市场融资机会、完善现代企业管理制度具有重要的意义。关键词：中小企业；信用；信用评级[e-mail]我国中小企业信用评级体系的发展现状及改进建议IIAbstractSmallandmediumsizedenterpriseshavebeendevelopingrapidlysinceReformandOpening-upandbecameanimportantcomponentofsocialistmarketeconomyandplayedagreatroleinthedevelopmentofsocialproductiveforces.Butlackofenterprisecredit,lowerlevelofcreditmanagementwithinbusiness,lowerdegreeoftheenterprisemarketcreditserviceoutsidebusinessandcoupledwiththesamecreditratingsstandardmadebyChina'scommercialbanks,ledtothecreditofsmallandmediumenterpriseshasbeenunderestimatedandaggravatethefinancingproblemofSmallandmediumsizedenterprises.Thispaper,standingonthebasicconceptofcreditrating,thecharacteristicsandtheactualsituationofSmallandmediumsizedenterprisesinourcountryandabriefintroductiontocreditofsmallandmediumsizedenterprises,putsforwardsomesuggestionsonhowtoimproveourcreditratingsystemwhichisofgreatsignificanceinelevatingthemanagementlevelofsmallandmediumsizedenterprisesinalldimensions,establishingofmodernenterprisecreditriskpreventionmechanisms,buildingthegoodenterprisescreditimage,increasingaccesstofinancecapitalmarketsandperfectingthemodernenterprisemanagementsystemforsmallandmediumenterprisesKeywords:Smallandmediumsizedenterprises；credit；creditratings我国中小企业信用评级体系的发展现状及改进建议III目录摘要.........................................................................................................................................IAbstract......................................................................................................................................II绪论........................................................................................................................................11信用评级概述......................................................................................................................21.1信用评级的定义........................................................................................................21.2信用评级的特点和分类............................................................................................21.3信用评级产生与发展的理论基础............................................................................32我国中小企业信用理论分析..............................................................................................52.1中小企业的界定.......................................................................................................52.2中小企业在国民经济中的地位和作用....................................................................62.3中小企业信用分析....................................................................................................73我国中小企业信用评级存在的主要问题........................................................................103.1信用评级的法律法规不健全..................................................................................103.2信用评级的主体资格较混乱..................................................................................103.3信用评级机构缺乏独立性......................................................................................113.4债券等级评定技术不成熟......................................................................................123.5对信用评级工作不重视..........................................................................................124完善我国中小企业信用评级体系的建议........................................................................144.1建立信用评级法律体系..........................................................................................144.2建立信用评估管理机构..........................................................................................154.3规范资信评估业务范围和评信标准......................................................................154.4培育信用评估产品的市场需求..............................................................................164.5提高中小企业评级意识..........................................................................................17结论......................................................................................................................................19致谢......................................................................................................................................20我国中小企业信用评级体系的发展现状及改进建议IV参考文献..................................................................................................................................21Appendix..................................................................................................................................22附录......................................................................................................................................26我国中小企业信用评级体系的发展现状及改进建议1绪论中小企业在我国国民经济发展中占有重要的地位，加强中小企业信用管理，对于提升中小企业整体素质和综合竞争力、改善中小企业融资条件具有重要意义。经过十几年的实践，我国的信用评级行业虽然取得了很大的发展，但是针对中小企业的信用管理体系一直没有建立起来；国家对信用评估机构的监督和管理还处于初级阶段；信用评估机构的评价结果缺乏权威性和中立性，失去了信用评估的公示和监