摘要
以小微企业信贷风险评价文献为基础,提出小微物流企业信贷风险评价应主要解决评价指标体系和评价方法两个问题,并应将评价目的重点放在培育与支持小微物流企业发展,而不是仅关注当前的偿债能力,因此借鉴BSC管理思想,选用关键性定量、定性指标相结合的指标体系,并充分考虑小微物流企业信贷信息不完全、不确定,甚至缺失等主要缺陷,构建了基于灰色关联度的模糊分析模型,并对模型应用进行探讨,有效解决了小微物流企业信贷风险评价问题。
In this paper, on the basis of the existing literature on credit risk evaluation of small-and-micro-sized enterprises, we argued that to evaluate the credit risks of these enterprises, we should first establish a suitable evaluation index system and evaluation method and that we should focus on nurturing the development of the enterprises rather than their debt-paying capacity. Next, by drawing on the BSC management principle, we established the grey correlation based fuzzy analysis model and then discussed the application of the model.
出处
《物流技术》
2015年第3期193-197,共5页
Logistics Technology
基金
中国商业会计学会2013年度立项课题"小企业会计准则实施与改革研究"(中商学字[2013](13号)文
KJ201334)
江苏省商业会计学会2014年度立项课题"中小企业绩效考核体系优化研究"(苏商会研[2014]3号
JSSYKJ2014302)
关键词
BSC
小微企业
信贷风险评价
灰色关联度
模糊分析
BSC
small-and-micro-sized enterprise
credit risk evaluation
grey correlation
fuzzy analysis
