中小型高新技术企业在其发展过程中最主要的融资手段是债权融资。然而,目前我国尚不存在专门针对中小型高新技术企业的信用评价体系,无法保证债权人权益,从而限制了中小型高新技术企业的融资机会。本文利用层次分析法的最新研究成果,选取6个方面28个指标构建了适用于中小型高新技术企业的信用评价体系。井利用企业实际数据验证了该体系的科学性和实用性,为中小型高新技术企业债权融资提供了信用评价的有力工具。
The most important approach of small and medium - sized high- tech enterprises financing is debt financing. However, the credit evaluation system does pot yet exist in China specifically for small and medium - sized high - tech enterprises. The rights and in- terests of creditors can not be emured under this situation, which limits financing opportunities for small and medium - sized high - tech en- terprises. In this paper, we 8eJect 28 indicators from six categories to build a credit evaluation system suitable for small and medium - sized high - tech enterprises. Applying AHP method and real data from three typical small and medium- sized high - tech enterprises, we verify if the system suggested in this paper is scientific and practical. The results show that the system provides a powerful tool for credit evalua- tion of small and medium- sized high- tech enterprises.