| 国外资信评级的相关研究述评 |
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| 引用本文： | 袁敏. 国外资信评级的相关研究述评[J]. 上海立信会计学院学报, 2006, 20(5): 71-79 |
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| 作者姓名： | 袁敏 |
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| 作者单位： | 上海立信会计学院,上海,201620 |
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| 摘 要： | 国外资信评级机构已经存续了近百年,在资本市场上发挥着重要的作用。关于资信评级的研究也已积累了丰富的成果,内容涉及资信评级的作用、决定因素、信息价值以及级别的可比性一致性等。文章回顾并评论了国外有关资信评级的研究成果,并在此基础上提出了我国资信评级的理论研究应关注的问题。
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| 关 键 词： | 资信评级 决定因素 信息价值 述评 |
| 文章编号： | 1009-6701(2006)05-0071-09 |
| 收稿时间： | 2006-08-07 |
| 修稿时间： | 2006-08-07 |
Overview and Comment on Foreign Research Related to Credit Ratings |
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| YUAN Min. Overview and Comment on Foreign Research Related to Credit Ratings[J]. Journal of Shanghai Lixin University of Commerce, 2006, 20(5): 71-79 |
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| Authors: | YUAN Min |
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| Affiliation: | Shanghai Lixin University of Commerce, Shanghai 201620 China |
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| Abstract: | Credit Rating Agencies have been existed roles in the capital market. The foreign research related to credit ratings has already accumulated abundant research results, including the role, information value, determinant, consistency and comparability of credit ratings. This paper reviews and comments on the research results of foreign research related to credit ratings, and brings forward some research issues about Chinese Credit Rating. |
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| Keywords: | credit ratings determining factors information value review and comment |
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