我国商业银行中小企业信贷风险评估体系的构建

开展中小企业贷款业务是商业银行优化信贷资产结构的重要措施,快速、准确评估其信贷风险是商业银行亟须解决的技术问题.经过长期实地调研,本文建立了适用于我国的中小企业信贷风险评估体系,其中,所建非财务指标体系,从行业环境、企业经营管理水平、经营者经验与素质、信用品质四方面进行评估;财务指标体系包括现金流流动负债比、净资产总资产比、息税前利润流动负债比、总资产周转速度、流动比率、现金流贷款比六个指标.以Logit统计回归模型为基础建立的评估模型,在分别评估非财务指标信息和财务指标信息后,加权相加两方面结果得到综合评估结果.实证检验证明,该评估体系的评估正确率达到95%以上.

Establishing a Credit Risk Evaluation System for SMZ Enterprises by Our Commercial Banks

Extending credit to SMZ enterprises is an important measure for commercial banks to optimize credit structure. But how to speedily and accurately appraise their credit risks is a technical problem to be addressed urgently. This paper establishes a credit risk evaluation system for SMZ enterprises in China according to the result of on-the- spot investigation over a long period of time. The system conducts appraisal by non-financial and financial indicators. There are four non-financial indicators: industrial environment, enterprise management level, executive's experience and ability and credit standing and six financial indicators: cash flow current debt ratio, net asset and total asset ratio, pre-tax and interest profit current debt ratio, total asset circulation speed, current ratio, and cash flow loans. Based on Logit statistical regression model, the present model yields a comprehensive result after findings of non-financial and financial information are weighted. Test shows that this appraisal system is 95% accurate.