Research On Credit Risk Assessment Of Small And Medium Sized Enterprises Under The Financing Mode Of Accounts Receivable Pledge

In recent years,China’s small and medium-sized enterprises have been developing continuously,playing an irreplaceable role in improving China’s socialist market economic system,ensuring people’s livelihood,creating jobs,increasing taxes,and coordinating regional economic development.However,while the importance of smes in the national economic development is increasing,the financing difficulties of smes have been restricting the development of smes.Through commercial Banks and small and medium-sized enterprises in the business practice of trial and error and concluded that,accounts receivable pledge financing in broaden the financing channels of small and medium-sized enterprises at the same time,to revitalize the stock assets of small and medium-sized enterprises,promote small and medium-sized enterprise capital operation efficiency,can effectively solve the problem of small and medium-sized enterprise financing difficulties,therefore obtained the general recognition of the small and medium-sized enterprises and commercial Banks.Accounts receivable pledge financing mode has gradually become the main business mode for commercial Banks to carry out sme financing.Accounts receivable pledge financing mode develops rapidly in recent years,but the credit risk assessment of this type of financing mode lags far behind the development of business.Commercial Banks do not have a credit risk assessment system for accounts receivable pledge financing,and still generally use the traditional expert scoring method to carry out risk assessment for accounts receivable pledge financing business.The assessment results rely heavily on subjective judgment,with few quantified results and low accuracy.In order to improve the deficiency of commercial Banks in credit risk assessment in the process of carrying out this kind of business,it is necessary to make a detailed and comprehensive study on its index system and assessment methods in combination with the characteristics of accounts receivable pledge financing business.This paper takes the XY bank shenyang branch as the research object,analyzes the bank accounts receivable pledge financing mode of small and medium-sized enterprise credit risk sources and influencing factors,aimed at the existing problems of index system,rebuilding the applies to accounts receivable pledge financing credit risk evaluation index system,index system is calculated by analytic hierarchy process(AHP)each index weight.Based on to build the index system,this article selects fuzzy comprehensive evaluation method to the stock of the XY bank shenyang branch of small and medium-sized enterprise customers in the traditional financing mode and pledge of accounts receivable financing mode of credit risk assessment,the quantitative results,proved that pledge of accounts receivable financing mode can effectively reduce the credit risk of small and medium-sized enterprise financing,and then prove that combined with analytic hierarchy process in fuzzy comprehensive evaluation method of the validity of the credit risk assessment for commercial Banks in credit risk assessment for reference.