摘要
目前,由于企业信用评价模型和指标体系存在主观随意、差异甚巨、相互矛盾的现象,信用评级的客观性、科学性和公正性遭到社会的普遍质疑。深究其因,主要是对企业信用评价相关性理论——评价指标与企业信用的相关性和评价指标之间相关性的研究严重不足。遵循理论分析和实证研究相结合的原则,初步探讨企业信用能力评价指标的相关性问题,得出的结论是目前企业信用评价模型和指标体系中的信用能力评价指标有一半基于指标间的高度相关性完全可相互替代,仅有不足一半的指标与企业信用存在显著相关性。
At present,owing to the arbitrary decision,greatly distinct criterion,and paradox phenomenon existing in corporate credit evaluation model and indicator system,the objectivity,science and social justice in credit rating have been widely contested.The root reason for it is mainly a serious shortage of study on corporate credit evaluation relevance theory——the correlation between the evaluation indicators and corporate credit,and the correlation among and between evaluation indicators.According to the princip...
出处
《征信》
CSSCI
北大核心
2009年第4期25-29,共5页
Credit Reference
基金
浙江省社科基金资助项目(06CGGL51YBM)
关键词
企业
信用评价
指标体系
相关性
enterprise
credit evaluation
index system
relevance
