小微企业是国民经济的重要组成部分，但是小微企业融资难问题长期存在，阻碍了其进一 步发展。我国的小微企业经营范围广泛，但是资本规模小，发展不均衡，这些特点是造成其融 资困难的主要原因。此外对于商业银行而言，虽然已经初步具备了对小微企业信贷客户评级的 方法，但在评级指标等方面还存着各种缺陷，并且缺乏一套行之有效的统一的评级体系，这使 得商业银行难以筛选出真正优质的小微企业信贷客户，因此，构建一个有效而又准确的评级体 系是解决目前小微企业融资难的重要方式。本文通过分析苏州地区小微企业的特点，针对苏州 NY银行小微企业信贷客户评级体系中的缺陷，综合考虑小微企业实际情况，筛选出合适的财 务指标和非财务指标，运用层次分析法确定各指标的权重，进而构建出一个比较适用于小微企 业信贷客户的信用评级体系，并对典型的小微企业信贷客户进行实证分析，为苏州NY银行信 用评级体系的完善提供可行性的建议，这不仅提髙了苏州NY银行防范小微企业信贷客户信用 风险的能力,还一定程度上缓解了小微企业融资难的现实问题,实现了银企共贏。 关键词：商业银行，小微企业，信用评级体系，层次分析法 苏州NY银行小微企业信贷客户信用评级研究 II ABSTRACT Small and micro enterprises are an important part of the national economy, but the difficulty of financing for small and micro enterprises has long been a problem that has hindered their further development. China's small and micro enterprises have a wide range of operations, but their small capital scale and uneven development are the main reasons for their financing difficulties. In addition, for commercial banks, although they have initially provided a method for rating credit customers of small and micro enterprises, they still have various deficiencies in rating indicators and other aspects, and they lack a well-established unified rating system. It is difficult for commercial banks to screen out genuine high-quality small and micro enterprise credit customers. Therefore, constructing an effective and accurate rating system is an important way to solve the current difficulty of financing small and micro enterprises. This article analyzes the characteristics of small and micro enterprises in Suzhou, and takes into account the shortcomings of the credit rating system for small and micro enterprises in Suzhou NY Bank, comprehensively considers the actual situation of small and micro enterprises, screens out suitable financial indicators and non-financial indicators, and uses the analytic hierarchy process to determine The weight of each indicator, and then construct a credit rating system that is more suitable for credit customers of small and micro enterprises, and conduct empirical analysis on typical credit customers of small and micro enterprises to provide feasible suggestions for the improvement of Suzhou NY Bank's credit rating system. This not only improves the ability of Suzhou NY Bank to prevent the credit risk of small and micro enterprise credit customers, but also alleviates the practical problem of financing difficulties for small and micro enterprises to a certain extent, and achieves a win-win situation for banks and enterprises. Keywords: Commercial banks, small and micro enterprises, credit rating system, analytic hierarchy process 南京航空航天大学硕士学位论文 III 目 录 第一章 绪论 ..................................................................................................................................... 1 1.1研究背景及意义 ....................................................................................................................... 1 1.1.1研究背景.......................................................................................................................... 1 1.1.2研究意义.......................................................................................................................... 1 1.2国内外研究情况分析 ............................................................................................................... 2 1.2.1国外研究情况综述 .......................................................................................................... 2 1.2.2国内研究情况综述 .......................................................................................................... 5 1.2.3国内外研究综述 .............................................................................................................. 6 1.3研究思路与主要内容 ............................................................................................................... 7 1.3.1研究思路.......................................................................................................................... 7 1.3.2研究主要内容 .................................................................................................................. 7 1.4研究方法及技术路线 ............................................................................................................... 7 1.4.1研究方法.......................................................................................................................... 7 1.4.2研究的技术路线图 .......................................................................................................... 8 第二章 本文研究的理论基础 ......................................................................................................... 9 2.1信用评级的理论基础 ............................................................................................................... 9 2.1.1信用风险的定义及特点 .................................................................................................. 9 2.1.2信用风险管理 ................................................................................................................ 10 2.1.3信用评级及其发展历程 ................................................................................................ 11 2.1.4信用评级的相关理论 .................................................................................................... 11 2.2小微企业的概念界定和小微企业的特点 ............................................................................. 12 2.2.1国外小微企业划分标准 ................................................................................................ 12 2.2.2国内小微企业划分标准 ................................................................................................ 13 2.2.3小微企业的特点 ............................................................................................................ 14 第三章 苏州NY银行小微企业信贷客户信贷业务和评级业务情况 ........................................ 16 3.1苏州NY银行小微企业信贷客户信贷业务情况 .................................................................. 16 3.1.1苏州NY银行基本情况介绍 ........................................................................................ 16 3.1.2苏州地区小微企业特点 ................................................................................................ 17 3.1.3苏州地区小微企业融资状况 ........................................................................................ 18 3.1.4苏州NY银行小微企业信贷客户信贷业务现状 ........................................................ 19 苏州NY银行小微企业信贷客户信用评级研究 IV 3.2苏州NY银行小微企业信贷客户信用评级情况 .................................................................... 20 3.2.1苏州NY银行小微企业信贷客户信用评级现状 ........................................................ 20 3.2.2苏州NY银行小微企业信贷客户信用评级中存在的主要问题 ................................ 22 第四章 基于层次分析法的苏州NY银行小微企业信贷客户信用评级体系构建 ........................ 24 4.1信用评级指标体系设计的原则和方法 ................................................................................... 24 4.1.1信用评级指标体系设计的原则 .................................................................................... 24 4.1.2信用评级指标体系设计的方法 .................................................................................... 24 4.2信用评级指标的确定 ............................................................................................................... 25 4.3信用评级指标权重的计算 ................