| 平衡计分法在企业信用评级中的应用 |
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| 引用本文： | 许明德. 平衡计分法在企业信用评级中的应用[J]. 财务与金融, 2010, 0(3): 88-91 |
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| 作者姓名： | 许明德 |
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| 作者单位： | 湖南鑫远投资集团有限公司,长沙,10004 |
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| 摘 要： | 基于平衡计分卡基本原理、现代信用理论和财务分析理论,从被评企业战略层面出发,对被评企业从财务、客户、内部运营和学习成长四个方面开展全方位的分析评判,设计了平衡计分法下信用评级指标体系和信用评分方法,并将其应用于一个实例分析。
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| 关 键 词： | 信用评级 平衡计分卡 层次分析法 极差标准化法 |
Application of Balanced Scorecard in Corporation Credit Rating |
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| XU Ming-de. Application of Balanced Scorecard in Corporation Credit Rating[J]. Accounting and Finance, 2010, 0(3): 88-91 |
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| Authors: | XU Ming-de |
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| Affiliation: | XU Ming-de Finance Department of Hunan Xinyuan Investment Group LTD.,Changsha 41004 |
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| Abstract: | Dependent on the basic principles of balanced scorecard,credit managing theory and financial analysis theory,and based on the enterprise strategy,according to the financial condition,clients condition,operations management and the a-bility of learning and growth of the company,an index system and method of credit rating by using balanced scorecard are designed.The theory is applied to an enterprise credit rating. |
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| Keywords: | Credit Rating Balanced Scorecard Analytical Hierarchy Process Maximum Difference Normalization Method |
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