Research On The Credit Value Of Enterprise And It's Grading

Improve enterprises' credit standard is an important part of building our social credit system. With China's entering into WTO and the development of marketing economic system, it is necessary to strengthen supervising enterprises' credit and improve their credit management skills.We should evaluate the company's credit with an operable, scientific and reasonable method, but we began to do it a little later than west countries, we judge a company's credit level based on it's basic credit factors. Without considering credit value, we grade it. Until now, it is little papers dealing with it based on the company's credit Value. Now we give out a new method to grade the company's credit level based on it's credit asset value, it is an innovation in theory and practice as well.This paper deals with how to evaluate credit asset value, and how to grade company credit level, with the principles of operable, practicable and the combination of quantitative analysis and qualitative analysis. There are five parts in this paper. The first part (Chapter 1) deals with the actuality of Chinese company credit and it's reason. The second part (Chapter 2) deals with the essential factor of credit and the value of company's credit in theory. The third part of this paper (Chapter 3 and Chapter 4) works over the index system of company's credit value, give out the weight of each index, establish the roles to mark each index, and then bring about the concept of CVI and set the rules to grade company's credit level based on credit value. The forth part (Chapter 5) compares the routine methods to evaluate immaterial asset, and find out the right way to evaluate credit value according to it's character. The sixth part (Chapter 6) studies on how to divide the company's excess income and demonstrates the model, it turns out that the credit level gain from the model fits for the truth, so it means that the ways of how to evaluate company's credit value and the ways of grading it credit level we make out is feasible.