基于AHP-熵值法的中小民营企业信用评价体系研究  

Research on the Credit Evaluation System of Small and Medium-sized Private Enterprises Based on AHP Entropy Method

作　　者：罗小利 张凤娜 LUO Xiaoli;ZHANG Fengna(Accounting Department,Harbin Finance University,Harbin Heilongjiang 150030,China;Finance Department,Harbin Finance University,Harbin Heilongjiang 150030,China)

机构地区：[1]哈尔滨金融学院会计系,黑龙江哈尔滨150030 [2]哈尔滨金融学院金融系,黑龙江哈尔滨150030

出　　处：《金融理论与教学》2024年第3期24-33,共10页Financial Theory and Teaching

基　　金：2023年度黑龙江省省属本科高校基本科研业务费科研项目“公共信用信息数据交换与共享的隐私计算方法研究”(2023-KYYWF-E001)。

摘　　要：中小民营企业对我国经济发展和社会稳定做出了显著的贡献,受自身弱质性和外部环境不确定性的影响,其面临较为严峻的融资约束和信贷歧视。信息不对称是融资难、融资贵的原因之一,借助完善的信用评级体系全方位了解民营企业信用状况,有利于防范和化解信用风险,促进民营经济高质量发展。研究选取中小制造业民营上市公司2019-2021年共计三年的面板数据,利用层次分析法(AHP)和熵值法对制造业中小民营企业信用评价指标组合赋权。采用案例分析法,对13家计算机、通信和其他电子设备制造公司的数据进行模拟信用评级,根据信用评价结果给出了中小企业信用管理的对策建议。Small and medium-sized private enterprises have made significant contributions to China’s economic development and social stability.Due to their own weaknesses and external environmental uncertainties,they face severe financing constraints and credit discrimination.Asymmetric information is one of the reasons why financing is difficult and expensive.It is beneficial to prevent and resolve credit risks and promote high-quality development of the private economy by using a comprehensive credit rating system to understand the credit status of private enterprises.On the basis of the panel data from 2019 to 2021 of listed small and medium-sized private enterprises,the research employs Analytic Hierarchy Process(AHP)and Entropy Method to assign weights to the credit evaluation index of small and medium-sized private enterprises.Using the case analysis method,the paper conducts simulated credit rating on the data of 13 computer,communication and other electronic equipment manufacturing companies,and puts forward the countermeasures on credit management of small and medium-sized enterprises according to the results of credit evaluation.

关 键 词：信用评价 民营企业 融资约束 信用管理 

分 类 号：F832.4[经济管理—金融学]