考虑信用风险的中小上市公司成长性评价研究  

An Empirical Study of SMEs Growth Evaluation System via Credit Risk Consideration

作　　者：王琦[1] 封彦[1] 

机构地区：[1]中南大学商学院,湖南长沙410083

出　　处：《财经理论与实践》2008年第5期116-120,共5页The Theory and Practice of Finance and Economics

基　　金：湖南省社科基金(05JD18)

摘　　要：设立中小企业成长性的评价指标体系并对其进行有效评价有助于中小企业的发展,越来越多的研究从各个角度建立评价指标体系来评价其成长能力。在已有的较成熟的指标体系中引入度量信用风险的指标,从而使评价指标体系更为完善,并通过对我国中小上市公司的实证研究发现,新评价体系的可靠性和有效性均较原评价体系有所提高。It is helpful for the development of SMEs to establish a growth evaluation system and make efficient evaluation. There are some existing researches trying to set a growth evaluation system for SMEs from several different aspects. This paper intends to add the factor of credit risk to the existing mature evaluation system. Through an empirical research on Chinese listed SMEs we find that the new evaluation system is more reliable and efficient than the existing one.

关 键 词：中小企业 成长性 信用风险 

分 类 号：F276.3[经济管理—企业管理]