随着我国金融体系的不断发展和经济的不断开放化，在民营企业依靠银行贷款的难度 越来越大的背景下，面向民营企业的小额贷款公司在全国各地涌现出来。而这些小额贷款 公司在针对民营企业的贷款业务中所面临的风险是多种多样的，信用风险恰恰是其中非常 重要的一部分，如何将小额贷款公司信用风险控制在合理范围之内，也成了各地政府稳定 经济发展的重要工作之一。 本文针对面向Y小额贷款公司企业客户信用评价指标体系问题，在前人研究的基础上， 分析了信用风险定义、产生原因、特点等方面的内容，同时结合温州企业的一些特点，分 析 Y 小额贷款公司信用评价指标体系的现状，基于目的性原则、可操作性原则等原则，运 用专家调查法，相关性分析法，设计一套结合定量化和定性化的 Y 小额贷款公司企业信用 评价指标体系。然后通过运用 AHP 层次分析法，在专家访谈的基础上，对所设计的信用 评价指标体系中，各个影响因素的权重进行赋值，并且对指标进行标准的划分，以及信用 等级，制定评价表，最终得出完整的 Y 小额贷款公司信用评价指标体系。然后通过 Y 小额 贷款有限公司的实际业务进行了可行性检验，通过 22 家企业客户情况，逐一进行评分， 得出各家企业的得分，与实际业务情况进行对比，通过两者相符程度，来验证上述体系的 可行性。通过验证后，则表明本文所设计的这套 Y 小额贷款公司企业客户信用评价指标体 系在实践中具有可操作性和准确性。最后再对 Y 小额贷款公司信用评价指标体系进行操作 建议，分别从事前调查、事中评估、贷后管理三个角度进行优化，最后根据一家实际客户 情况，进行案例的应用。 本文的研究结果对于未来小额贷款公司企业客户信用评价指标体系具有一定的指导 意义和参考价值，特别是对温州的小额贷款公司，具有参考借鉴作用，在其他小额贷款公 司设计信用评价指标体系中，可以运用本文的方法进行设计，从而得出一套适合当地小额 贷款公司的信用评价指标体系。 关键词，小额贷款公司；信用评价；信用评价指标体系；AHP 层次分析法浙江理工大学硕士专业学位论文 II Abstract With the continuous development of China financial system and the continuous opening of the economy, under the background of the increasing difficulty of private enterprises relying on bank loans, small loan companies for private enterprises emerged all over the country. These micro-loan companies are facing various risks in the loan business for private enterprises. Credit risk is a very important part of them. How to control the credit risk of micro-loan companies within a reasonable range has become one of the important tasks for local governments to stabilize economic development. Aiming at the problem of credit evaluation index system for Y microfinance company's customers, based on the previous research, this paper analyzed the definition, causes and characteristics of credit risk, combined with some characteristics of Wenzhou enterprises, analyzed the current situation of credit evaluation index system of Y microfinance company, and applied it on the basis of the principles of purpose and operability. Expert investigation method and correlation analysis method are used to design a set of credit evaluation index system for Y microfinance company, which combines quantitative and qualitative evaluation. Then, based on expert interviews and AHP analytic hierarchy process, the paper assigns the weight of each influencing factor in the credit evaluation index system designed, and divides the index into standards, and establishes the evaluation form. Finally, the complete credit evaluation index system of Y microfinance company is obtained. Then through the actual business of Y Microfinance Limited, the feasibility of the system is tested. Through the customer situation of 22 enterprises, the scores of each enterprise are scored one by one, and compared with the actual business situation. The feasibility of the above system is verified by the degree of consistency between the two. After verification, it shows that this set of evaluation index system of enterprise customer credit of Y microfinance company designed in this paper is operable and accurate in practice. Finally, it makes operational suggestions on the credit evaluation index system of Y microfinance company, and optimizes it from three perspectives: pre-investigation, in-process浙江理工大学硕士专业学位论文 III evaluation and post-loan management. Finally, according to the actual situation of a customer, it carries out case application. The research results of this paper have certain guiding significance and reference value for the credit evaluation index system of enterprise customers of microfinance companies in the future, especially for Wenzhou microfinance companies. In other microfinance companies designing credit evaluation index system, we can use the method of this paper to design, so as to get a set of microfinance suitable for local microfinance companies. The credit evaluation index system of the company. Key Words: Small Loan Company; Credit Evaluation; Credit Evaluation Index System; Analytic Hierarchy Process浙江理工大学硕士专业学位论文 IV 目 录 摘要...............................................................................................................................................I Abstract .........................................................................................................................................II 目 录............................................................................................................................................ IV 1 绪 论...........................................................................................................................................1 1.1 研究背景 ..............................................................................................................................1 1.2 研究目标 ..............................................................................................................................1 1.3 研究内容、方法与技术路线 ..............................................................................................2 1.3.1 研究内容 ....................................................................................................................2 1.3.2 研究方法 ....................................................................................................................3 1.3.3 技术路线 ....................................................................................................................4 1.4 可能的创新之处 ..................................................................................................................4 2 理论基础与文献综述.................................................................................................................6 2.1 概念的界定 ..........................................................................................................................6 2.1.1 企业信用 ....................................................................................................................6 2.1.2 信用风险 ....................................................................................................................6 2.1.3 企业信用评价 ............................................................................................................6 2.2 理论基础...............................................................................................................................7 2.2.1 信息不对称理论 ........................................................................................................7 2.2.2 信用评价理论 ............................................................................................................7 2.2.3 层次分析法 ................................................................................................................8 2.2.4 5C 信用评价方法 ......................................................................................................8 2.2.5 财务比率分析评价法...................................................................................................8 2.3 文献综述 ..............................................................................................................................9 2.3.1 企业信用评价指标研究综述 ....................................................................................9 2.