节能企业信用风险识别  

Energy-Consuming Enterprises' Reputation Risk Identification

作　　者：尚天成[1] 王惠[1] 刘培红 李欣欣[1] 高俊卿[1] 

机构地区：[1]天津大学管理与经济学部,天津300072 [2]天津中医药大学公共课教学部,天津300193

出　　处：《天津大学学报（社会科学版）》2014年第1期26-29,共4页Journal of Tianjin University：Social Sciences

基　　金：天津市哲学社会科学研究规划基金资助项目(TJGL12-061);国家软科学研究计划基金资助项目(2013GXS4B066)

摘　　要：信用障碍是影响我国合同能源管理项目健康发展的主要因素之一。对节能企业信用风险的识别是信用风险管理的首要步骤。为准确反映节能企业真实的信用状况,运用粗糙集理论构建了节能企业信用风险识别指标体系,信息决策表来自于120组上市公司的财务数据。通过预处理和属性约简,最终筛选出流动比率、应收账款周转率、资产负债率、综合杠杆、存货周转率、净利润增长率6个影响信用风险识别的主要因素,并确定决策规则。经检验,指标与决策规则准确性较高,可用于节能企业信用风险的识别。Reputation issue has become one of the main impediments to the sound develpment of Energy Performance Con- tracting （EPC） in China. To identify the energy-consuming enterprises＇ reputation risk is the first step in reputation risk management. Based on the Rough Set Theory, this study establishes a recognition indicator system and model for energy- consuming enterprises＇ reputation risk to reflect their real reputation status accurately. According to the 120 groups of listed companies＇ financial data, after data pretreatment and simplification, 6 main factors infltlening reputation risk recognition are filtered out, i. e. ： flow ratio, asset-fiabifity ratio, accounts receivable turnover, stock turnover, leverage degree and net profit growth. These 6 indicators form the identification rules. Test result shows that the indicators and identification rules has relatively high reliability and validity so they also can be used in identifying reputation risks of other energy-consuming enterprises.

关 键 词：合同能源管理 节能企业 信用风险识别 粗糙集 

分 类 号：C93[经济管理—管理学]