摘要
运用国内上市公司的公开信息,结合理论和实践选取衡量公司偿债能力的关键财务指标,通过实证分析的方式,分析关键财务指标和银行授信决策之间的相关度,进而对国内上市公司的银行信用授信信号的有效性进行论证,并尝试在此基础上探讨银行信用授信信号失效的原因。
This article uses the announced information from the listed companies in PRC, combining the principles and the practical to select the key financial indicators for assessment of company＇s debt repayment abilities, analyses the relationships between the key financial indicators and bank accredited credit rating policies; thereby evaluates the effectiveness of bank accredited credit rating on listed companies in PRC, and finally attempts to discuss the causes of failure in bank accredited credit rating based on this ground.
出处
《大连海事大学学报（社会科学版）》
2007年第2期87-92,共6页
Journal of Dalian Maritime University(Social Science Edition)
关键词
银行
信用授信
财务指标
效应
bank
accredited credit
financial indicator
effectiveness
