| 商业信用评级模型的构建与优化 ——P公司案例研究 |
| |
| 引用本文： | 殷建红,杜亚怀,张瑞君.商业信用评级模型的构建与优化 ——P公司案例研究[J].经济理论与经济管理,2014,34(8):89. |
| |
| 作者姓名： | 殷建红 杜亚怀 张瑞君 |
| |
| 作者单位： | 1中国人民大学商学院，北京100872；2中国石油天然气集团公司，北京100007 |
| |
| 基金项目： | 国家高技术“863”计划项目（2012AA040904） |
| |
| 摘 要： | 赊销带来的商业信用违约现象长期影响着中国企业的资金链，导致企业承担居高不下的坏账成本。本文从客户信用评级入手，以P公司商业信用管理为案例，研究信用评级模型的构建与优化。研究结果表明，信用评级需要综合考虑客户的财务因素和非财务因素、定量因素与定性因素，同时，运用统计方法（多元排序选择模型）可以有效优化信用评级模型，能改善评级预测准确性，能为评级指标的选取与权重设计等提供重要参考依据。
|
| 关 键 词： | 商业信用 信用风险 信用评级 多元排序选择模型 |
| 收稿时间： | 2014-05-24 |
THE CONSTRUCTION AND OPTIMIZATION OF TRADE CREDIT RATING MODEL
——A Case Study of P Company |
| |
| YIN Jian-Hong,DU Ya-Huai,ZHANG Rui-Jun.THE CONSTRUCTION AND OPTIMIZATION OF TRADE CREDIT RATING MODEL
——A Case Study of P Company[J].Economic Theory and Business Management,2014,34(8):89. |
| |
| Authors: | YIN Jian-Hong DU Ya-Huai ZHANG Rui-Jun |
| |
| Institution: | 1School of Business,Renmin University of China,Beijing 1000872,China;
2China National Petroleum Corporation，Beijing 100007,China |
| |
| Abstract: | Trade credit damaged the Chinese enterprise capital chain and increased the cost of bad debts for a long timeThis paper studied how to construct and optimize the trade credit rating model based on a case study of P companyThis paper found that the combined use of financial and non financial factors in the model led to a more valuable prediction of credit ratingIn addition,this paper illustrated that the ordered multivariable discrete choice model would improve the model simplicity and model accuracy |
| |
| Keywords: | trade credit credit risk credit rating ordered discrete choice model |
| 本文献已被 CNKI 等数据库收录！ |
| 点击此处可从《经济理论与经济管理》浏览原始摘要信息 |
| 点击此处可从《经济理论与经济管理》下载免费的PDF全文 |
