摘要
本文认为企业财务信息是揭示其信用状况的最好渠道,详细评述了基于企业财务信息的各种信用风险度量方法,并分析了各自的优缺点,旨在为我国信用风险度量的实践操作提供有益的借鉴。
This paper considers that financial information of companies is the best channel to open out credit status. Credit risk measurement models based on financial information of companies are reviewed to develop the practical credit risk measurement in China.
关键词
信用风险
比率分析
判别分析
信用风险决策系统
credit risk
ratio analysis
discriminating analysis
decision-making system of credit risk
