基于财务指标的中小企业信用评估研究--以大连市为例

基于相关文献回顾的基础上，选取反映中小企业盈利性、偿债性、营运性和成长性的13个财务指标，采用因子分析法拟合为4个公共因子，通过因子载荷建立了信用水平综合得分函数，结果表明，样本企业中大冷股份、时代万恒和大橡塑的信用状况不甚理想，需引起关注。最后，从企业、银行和政府等方面对防范中小企业信用风险及加强信用水平建设提出了对策建议。

Research on Credit Evaluation of Small and Medium Enterprises Based on Financial Index:Taking Dalian as an Example

Based on the review of the relevant literature, the paper selected 13 financial indicators which reflect the profitability, solvency, operational and growth of the small and medium-sized enterprise. And adopted the factor a-nalysis method, the 13 financial indicators were fitted for four public factors, and then by factor loadings, the com-prehensive level of credit scoring function was established. The results show that, the credit status of Daleng shares, Shidaiwanheng and Daxiangsu is not very ideal, which should cause for concern. At last, from the aspects of enter-prise, bank and government, the paper put forward countermeasures and suggestions to guard against credit risk and strengthen credit level of small and medium enterprises.