基于银行内部信用评级的唐山市中小企业信贷融资-会计学专业论文.docxVIP

摘 要 摘 要 中小企业是国民经济的重要组成部分，对于推进市场经济的发展，增加就业机会和 促进社会协调发展起了重要的作用，其生存与发展受到社会各界的广泛关注。限制中小 企业发展的主要原因是资金短缺，中小企业信贷融资难是普遍存在的问题，河北省唐山 市亦不例外。信用评级是帮助银行测定企业贷款风险的一种有效机制，是中小企业获得 信贷融资的关键因素，但信用评级体系的不完善造成了中小企业融资困境，制约了企业 的发展。因此，研究银行内部信用评级对中小企业信贷融资的影响，完善信用评级体系， 能更好地解决中小企业融资难的问题。本文首先阐述了信用评级与信贷融资的基本理 论，分析了银行内部信用评级对中小企业信贷融资可获性的影响，并以唐山市为研究对 象，研究了该市中小企业信贷融资状况和原因以及银行内部信用评级状况。本文依据唐 山市某大型商业银行的统计数据，探讨了银行内部信用评级对中小企业信贷融资可获性 的影响，针对唐山地区中小企业信用评级体系中的问题提出了改进意见。 本论文经研究得出结论为：信息不对称是造成中小企业信贷融资难的根本原因，信 用评级缓解了银企之间信息不对称程度，对中小企业信贷融资可获性起着关键作用，本 文认为建立针对中小企业特点的信用评级是缓解中小企业信贷融资难的重要途径。 关键词 信用评级 中小企业 信贷融资 规模歧视 I Abstract Abstract Small and medium-sized enterprises (SMEs) are important components of the national economy. They play an important role in promoting the development of the market economy, increasing employment opportunities and promoting the coordinated development of society. The SMEs’ survival and development has attracted wide attention from the society. The shortage of funds is the main reason for limiting the development of SMEs. The difficulty of SMEs’ credit financing is a common problem, Tangshan City of Hebei is no exception. Credit rating is an effective mechanism to help the bank determine the enterprises’ loan risk. It’s the key factor for SMEs access to credit financing. However, the credit rating system is not perfect that results in SME financing dilemma, restricts the SMEs’ development. Therefore, research on the influence of the credit rating system of bank to SMEs’ credit financing, improve the credit rating system, can solve the problem of SMEs’ financing better. At the beginning, the paper elaborates the basic theory of credit rating and credit financing, analyzes the effect on bank internal credit rating to SMEs credit availability, and take Tangshan City as the research object, analyzes SMEs credit financing situation and the reason for it in this region, also analyzes the status of the bank internal credit rating. According to a larger commercial bank of Tangshan’s data, the paper di