我国民营企业与上市公司资信评估指标体系的比较研究  

STUDY ON COMPARE OF CREDIT RATING CRITERIA SYSTEM BETWEEN LISTED AND PRIVATE CORPORATION

作　　者：闫苗苗[1] 姜明辉[1] 王树林[1] 谢禹[1] 

机构地区：[1]哈尔滨工业大学

出　　处：《哈尔滨师范大学自然科学学报》2005年第3期29-33,共5页Natural Science Journal of Harbin Normal University

基　　金：黑龙江省自然科学基金资助项目(G0314)

摘　　要：资信评估指标体系是资信评估的依据,也是保证信用评级结果客观公正的手段.在我国,民营企业和上市公司是两类特征明显,比较典型的企业,对其资信评估的指标体系具有区别于一般企业鲜明的特点.本文在分析了这两种企业本身的信用特点和影响因素后,分别构建了各自的指标体系,并加以比较,以期在资信评估实践中提供有价值的依据.The credit-rating criteria system is the basis of credit rating and also the measure to ensure that the result of credit rating is objective and justicial. In our country, private enterprises and listed companies are two kinds of typical enterprises with bright characteristics, the credit rating criteria system for which is different from others. This paper analyzes the different characteristics of listed companies and private enterprises, as well as their different credit conditions and the specific factors influencing their credit conditions. On the basis of the above two, this paper compares the establishment of credit rating criteria respectively for listed companies and private enterprises, expecting to provide valuable instruments for the practice of credit rating.

关 键 词：评估指标体系 上市公司 民营企业 比较研究 信用评级 特点 价值 

分 类 号：F279.246[经济管理—企业管理] G258.6[经济管理—国民经济]