企业资信评估体系研究——基于评估基础和评估环境变化的考量  

The Research on the Enterprise Credit Evaluation System——Based on the changes in evaluation criteria and environment

作　　者：宋琛[1] 张博洋[2] 

机构地区：[1]西安交通大学,陕西西安710049 [2]中国银行陕西分行,陕西西安710001

出　　处：《西部金融》2011年第11期30-31,共2页West China Finance

摘　　要：我国当前企业的资信评估所选用的评估指标主要以财务指标为主。但这些指标存在一定的缺点,如没有考虑会计基础和企业生存环境的最新变化对企业财务指标构成的影响,导致评估结果未必能够真实反映企业的资信状况。本文旨在通过对评估所涉及的会计基础与企业外部环境的变化进行研究,选取新的评价指标,并对新选取的指标进行论证分析。The evaluation indicators chosen by enterprise in China for credit evaluation are mainly financial indicators.However,these indicators have their disadvantages.If the influences of the latest changes in the accounting basis as well as the enterprise business environment on the financial indicators are not considered,the evaluation result may not truly reflect the enterprise＇s credit status.This article looks into the changes in the accounting basis as well as the enterprise business environment related with evaluation,selects new evaluation indicators and demonstrates the new indicators.

关 键 词：企业 资信评估 

分 类 号：F830.5[经济管理—金融学]