因子分析在企业信用评估中的应用--毕业论文设计.docVIP

PAGE 因子分析在企业信用评估中的应用 摘 要 市场经济是法制、竞争和信用的有机结合体，一个有序的市场经济必然是在法制与信用结合基础之上的竞争体系。完善的社会信用体系是建立和规范市场秩序的重要保证，也是促进经济健康、持续发展的先决条件。加快建立有中国特色并与国际接轨的企业信用评估体系，有利于推动国民经济的持续健康发展和社会的文明进步。 本文从对企业信用评估的必要性分析入手，结合我国社会信用的现状，从财务因素角度出发，采用定量方法，设计了反映企业信用状况的指标体系和评价方法。其次，根据数据的可获得性以及评价方法，粗选了评价企业信用的14项指标，采集了58家食品饮料类的上市公司的实证数据，运用统计软件SPSS对所有指标进行因子分析，分析其对企业信用水平的影响，并最终构建了一个5因子的评估模型，经过加权计算，得出企业信用综合得分。最后对如何建设我国企业信用体系的提出了建议。 关键词:企业信用，信用评级，指标体系，因子分析 Abstract The market economy is a combination of law, competition and credit. An orderly market economy must be the combination of credit and legal basis of the competition system. A perfect credit system is an important assurance of the establishment and standardization of the market order and also the precondition of promoting economy health and keeping on developing. Accelerate the building of a Chinese special features and with the international community business credit appraisal system help promote the national economy of develop continuously and healthily with society of civilization progress. This text from commence to the necessity analysis of the business enterprise reputation valuation, combine the present condition of the our country credit status, the angle sets out from the finance factor, adopting quantitative methods, designing reflection corporate credit index system and evaluation methods. Secondly, the availability of data and evaluation methods, the evaluation of roughing business credit to the 14 indicators, acquisition of 58 food and drink category listed companies empirical data, SPSS statistical software used on all indicators of factor analysis, analysis of the level of business credit, and eventually built a five-assessment model, weighted calculation, comprehensive business credit scores. Finally I introduced how to build the Chinese business credit system. Keywords: business credit, credit rating, indices, actor Analysis 因子分析在企业信用评估中的应用 目录 一、导论 1、研究背景……………………………………………………… 6 2、企业信用评级的相关概念及意义…………………………… 6 3