摘要
开展中小微企业贷款业务是商业银行优化信贷资产结构的重要举措,如何高效地评估企业信贷风险是商业银行亟须解决的问题。本文基于中小微企业内在特征,从企业实力和企业信誉两个方面进行评估,选取了进项税额合计、销项税额合计、进项有效发票比例和销项有效发票比例共4个指标,建立了适用于我国中小微企业信贷风险评估体系。基于构建的指标体系,运用模糊综合评价法来量化每家企业的信贷风险,最后通过实证分析,以银行借款期望值最大化与客户流失率最小化为目标,构建非线性多元函数,寻找最优信贷策略,为商业银行信贷决策提供参考。
It is an important measure for commercial banks to optimize the structure of credit assets to carry out the loan business of small,medium and micro enterprises.How to efficiently evaluate the credit risk of enterprises is the urgent problem for commercial banks to solve.Based on the internal characteristics of small,medium and micro enterprises,this paper evaluates the enterprise strength and enterprise reputation from two aspects,selects four indexes,namely total input tax,total output tax,proportion of effective invoice of input and proportion of effective invoice of output,and establishes a credit risk assessment system suitable for small,medium and micro enterprises in China.Based on the constructed index system,the fuzzy comprehensive evaluation method is used to quantify the credit risk of each enterprise.Finally,through empirical analysis,the nonlinear multivariate function is constructed to seek the optimal credit strategy with the goal of maximizing the bank's borrowing expectation and minimizing the customer churn rate,so as to provide reference for the credit decision-making of commercial banks.
作者
汪淳慧
WANG Chunhui(Northeast Forestry University)
出处
《中国商论》
2021年第14期79-82,共4页
China Journal of Commerce
关键词
信贷风险
信贷决策
模糊综合评价法
AHP分析
曲线拟合
credit risk
credit decision
fuzzy comprehensive evaluation method
AHP analysis
curve fitting
