F农商行小微企业信用风险评估体系优化研究
摘要
农商行作为我国支持乡村金融发展的主力军，由农村信用社改制而来，在我
国金融体系中发挥了立足城市、服务三农、机制灵活的主体作用。但由于公司治
理不健全、内控制度有效性不足、科技支撑力度存在短板，农商行信用评估体系
尚需完善、风险防控水平较弱。自2020年以来，受新冠肺炎疫情影响，我国实
体经济发展受阻，小微企业经营不容乐观。叠加经济形势下滑、信用风险防控体
系尚需完善多重因素影响，农商行小微企业不良贷款率激增，信用风险防控形势
较为严峻。如何根据小微企业实际经营情况及风险情况，构建立足经济发展现状、
符合银行实际情况的小微企业信用风险评估体系是摆在农商行面前的难题。
本文通过研究F农商行小微企业信用风险评估体系的现状，发现存在定性主
观评分指标权重过大，评估标准模糊；定量评分指标权重过小，指标设置不合理；
部分重要评分指标缺失，体系建设尚待完善等缺陷，进而提出了重构思路及方法。
首先，从定性及定量两个层级对信用风险评估体系指标的选取原则，构建了32
个方案层指标。其次，基于层次分析法对F农商行小微企业信用风险评估指标的
权重进行了设定；结合其现行评估体系的不足，提升了定量指标所占权重，并削
弱了主观定性判断的影响。最终，采取模糊综合评价，对评估指标进行了赋值量
化，得出最终的小微企业信用风险评估等级。通过上述工作流程，重新构造了适
应F农商行发展现状的小微企业信用风险评估体系。为证明新建立的小微企业信
用风险评估体系的有效性、准确性，采取样本企业分析的方式，利用该新建体系，
对企业信用风险进行了重新评级，并与原评级结果进行了对比，证明了新体系更
利于F农商行小微信用风险的评估。
论文最后，对完善小微企业信用风险评估及管理提出了强化社会整体信用体
系建设，提高银行机构信用风险管控能力，提升小微企业自身经营管理水平等意
见建议。
关键字：农村商业银行；小微企业；信用风险评估；模糊综合评价

FRURAL COMMERCIAL BANK SMALLAND MICRO
ENTERPRISE CREDIT RISK EVALUATION SYSTEM
OPTIMIZATION RESEARCH
ABSTRACT
Rural commercial banks, as the main force supporting the development of rural
finance in my country, were restrus octured from rural credit cooperatives and played a
major role in my country's financial system, which is based on cities, serves agriculture,
rural areas, and rural areas, and has a flexible mechanism. However, due to imperfect
corporate governance, insufficient effectivenesf the internal control system, and
shortcomings in scientific and technological support, the credit evaluation system of
rural commercial banks still needs to be improved, and the level of risk prevention and
control is relatively weak. Since 2020, affected by the new crown pneumonia epidemic,
the development of my country's real economy has been hindered, and the operation of
small and micro enterprises is not optimistic. Combined with the decline of the
economic situation and the need to improve the credit risk prevention and control
system, the non-performing loan ratio of small and micro enterprises in rural
commercial banks has surged, and the situation of credit risk prevention and control is
relatively severe. How to build a credit risk assessment system for small and micro
enterprises based on the current economic development situation and in line with the
actual situation of banks is a difficult problem for rural commercial banks.
By studying the current situation of the credit risk assessment system for small
and micro enterprises in F Rural Commercial Bank, this paper finds that the weight of
qualitative subjective scoring indicators is too large, and the evaluation standards are
ambiguous; the weight of quantitative scoring indicators is too small, and the setting of
indicators is unreasonable; There are still some defects such as perfection, and then the
reconstruction ideas and methods are proposed. First, 32 program-level indicators are
constructed from the selection principles of the credit risk assessment system
indicators from the qualitative and quantitative levels. Secondly, based on the analytic

hierarchy process, the weight of the small and micro enterprise credit risk assessment
indicators of F Rural Commercial Bank was set; combined with the shortcomings of its
current assessment system, the weight of quantitative indicators was increased, and the
influence of subjective qualitative judgments was weakened. Finally, fuzzy
comprehensive evaluation is adopted, the evaluation indicators are assigned and
quantified, and the final credit risk evaluation level of small and micro enterprises is
obtained. Through the above workflow, the credit risk assessment system for small and
micro enterprises adapted to the development status of F Rural Commercial Bank was
reconstructed. In order to prove the validity and accuracy of the newly established
small and micro enterprise credit risk assessment system, the method of sample
enterprise analysis was adopted, and the new system was used to re-rate the enterprise
credit risk, and compared with the original rating results to prove that The new system
is more conducive to the assessment of small and micro credit risks of F rural
commercial banks.
At the end of the thesis, it puts forward suggestions for improving the credit risk
assessment and management of small and micro enterprises, such as strengthening the
construction of the overall social credit system, improving the credit risk management
and control capabilities of banking institutions, and improving the management level
of small and micro enterprises themselves.
KEYWORDS：rural commercial banks; small and micro enterprises;credit risk
assessment;fuzzy comprehensive assessment
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