中小型高新技术企业信用评价体系研究  

A Study on Credit Evaluation System of Small and Medium-Sized High-Tech Enterprises

作　　者：刘淼[1] 赵振全[2] 

机构地区：[1]吉林财经大学,长春130117 [2]吉林大学,长春130012

出　　处：《工业技术经济》2012年第11期72-78,共7页Journal of Industrial Technological Economics

基　　金：教育部重点研究基地重大项目(项目编号:08JJD790153);国家发展和改革委员会高技术产业司委托重大课题(吉发改高技函字[2008]44号);教育部人文社会科学研究青年基金项目(项目编号:11YJC790113和09YJC790116);国家社科基金青年项目(项目编号:12CJY109);吉林省教育厅"十一五"社会科学研究项目(项目编号:2010141)

摘　　要：中小型高新技术企业在其发展过程中最主要的融资手段是债权融资。然而,目前我国尚不存在专门针对中小型高新技术企业的信用评价体系,无法保证债权人权益,从而限制了中小型高新技术企业的融资机会。本文利用层次分析法的最新研究成果,选取6个方面28个指标构建了适用于中小型高新技术企业的信用评价体系,并利用企业实际数据验证了该体系的科学性和实用性,为中小型高新技术企业债权融资提供了信用评价的有力工具。The most important approach of small and medium - sized high- tech enterprises financing is debt financing. However, the credit evaluation system does pot yet exist in China specifically for small and medium - sized high - tech enterprises. The rights and in- terests of creditors can not be emured under this situation, which limits financing opportunities for small and medium - sized high - tech en- terprises. In this paper, we 8eJect 28 indicators from six categories to build a credit evaluation system suitable for small and medium - sized high - tech enterprises. Applying AHP method and real data from three typical small and medium- sized high - tech enterprises, we verify if the system suggested in this paper is scientific and practical. The results show that the system provides a powerful tool for credit evalua- tion of small and medium- sized high- tech enterprises.

关 键 词：中小型高新技术企业 信用评价体系 层次分析法 

分 类 号：F276.44[经济管理—企业管理]