农村信用社中小企业违约风险评估指标体系的构建是本学位论文的基础和关键与本学位论文的标题＂普惠金融约束下的农村信用社信贷决策方法与应用研究＂紧紧呼应为第4章农村信用社中小企业信用评分模型构建提供所需的指标。指标体系的构建是中小企业信用评价的基础和关键指标体系构建的不合理无论如何进行评价都是有问题的。如果把企业信用评价比作建筑施工的话那么指标体系就是基础和建材基础的坚实程度和建材的品质决定着大楼的质量

The construction of an indicator system for evaluating the risk of default by small and medium-sized enterprises in rural credit cooperatives is the foundation and key of this thesis. It is closely related to the title of this thesis, "Research on Credit Decision-making Methods and Applications of Rural Credit Cooperatives under Inclusive Finance Constraints." It provides the necessary indicators for the construction of a credit scoring model for small and medium-sized enterprises in rural credit cooperatives in Chapter 4. The construction of an indicator system is the foundation and key of credit evaluation for small and medium-sized enterprises. If credit evaluation is compared to construction, then the indicator system is the foundation and building materials. The solidity of the foundation and the quality of the building materials determine the quality of the building, and the rationality and accuracy of the indicator system determine the credibility of the evaluation results.

Enterprise credit evaluation mainly involves qualitative and quantitative analysis of enterprise solvency from various aspects such as business performance, financial conditions, and development prospects. Quantitative analysis is conducted on financial data evaluation indicators, while qualitative analysis is conducted on non-financial data indicators such as external business environment and production and operation conditions. This helps predict the future performance of enterprises in fulfilling contractual repayment and the probability of default, indicating the current credit status and existing risks of the enterprises. A scientific indicator system for enterprise credit evaluation can help fund providers and enterprises in efficient financing.

Currently, commonly used indicators in credit evaluation systems include asset-liability ratio, interest coverage ratio, profit margin, net asset growth rate, sales revenue growth rate, and management capability. In addition to these common indicators, when constructing an indicator system for small and medium-sized enterprises, it is necessary to consider the characteristics of these enterprises and focus on issues such as repayment capacity, repayment willingness, management capability of the enterprise's operators, and the development potential of the industry the enterprise is in.

Principles for selecting evaluation indicators in this study include comprehensiveness, scientificity, operability, and relevance.

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