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一、信用评级制度概说所谓信用评级,也称资信评级或资信评估,是指评估机构利用完整的评估技术,对受评主体的履约能力及可信任程度进行综合评定,从而直观地反映特定时期内评估对象的总体信用水平的活动。目前世界各国的信用评级主要分三类:一是工商企业信用评级,主要是评估机构对工商企业在生产经营、资产状况、履约状况、发展前景等诸方面作等级评定;二是金融机构信用评级,主要对金融机构的资金来源和运用状况、债务负担状况、呆帐和坏帐情况、财务盈亏状况等进行综合分析评级;三是有价证券信用评级,是针对有价证券的品质质量、收益水平、风险程度等情况进行评级。信用评级产生于19世纪的美国。为了满足金融机构了解借款人信用状况的迫切需要,路易·塔班于1837年在纽约建立了世界上最早的信用评级机构。
First, the credit rating system Overview The so-called credit rating, also known as credit rating or credit rating, refers to the assessment agency to use a complete assessment of the performance of the subject under evaluation and credibility of a comprehensive assessment of the degree of trust, which intuitively reflect the specific period Within the overall assessment of the object's credit level activities. At present, the credit rating of countries all over the world can be divided into three categories: First, the credit ratings of industrial and commercial enterprises are mainly used by rating agencies to assess the business operations in terms of production and operation, asset status, compliance status and development prospects; secondly, credit rating of financial institutions , Mainly on the financial sources of funds and the use of financial institutions, the status of debt burdens, bad debts and bad debts, financial profit and loss status of a comprehensive analysis and rating; Third, the credit rating of securities, is the quality of securities, quality of revenue Level, level of risk and so on rating. Credit ratings originated in the United States in the 19th century. To meet the urgent need for financial institutions to understand the borrower's creditworthiness, Louis Taban established the world's first credit rating agency in New York in 1837.