| 完善公司债券评级制度 建立动态评估机制 |
| |
| 引用本文： | 孙世敏,冯淼. 完善公司债券评级制度 建立动态评估机制[J]. 东北大学学报(社会科学版), 2004, 6(1): 33-35 |
| |
| 作者姓名： | 孙世敏 冯淼 |
| |
| 作者单位： | 东北大学工商管理学院,辽宁沈阳,110004 |
| |
| 摘 要： | 介绍了我国目前公司债券的信用等级,指出我国目前的信用评级制度还很不完善,如信用评级行业本身不够权威,而且根据历史数据采用静态评估机制进行信用评级.由于评级数据本身的先天不足,又缺乏定期的更新,因而投资者所掌握的数据往往与公司真实情况存在很大偏差.系统地分析了公司债券信用等级评估的现状及成因,提出了完善公司债券评级制度、建立动态评估机制的思想.
|
| 关 键 词： | 信用等级 债券 上市公司 绩效评估 动态评估系统 |
| 文章编号： | 1008-3758(2004)01-0033-03 |
| 修稿时间： | 2003-08-27 |
Initiating Dynamic Evaluation System to Perfect Bonds' Credit Ratings of Listed Companies in China |
| |
| SUN Shi-min,FENG Miao. Initiating Dynamic Evaluation System to Perfect Bonds' Credit Ratings of Listed Companies in China[J]. Journal of Northeastern University(Social Science), 2004, 6(1): 33-35 |
| |
| Authors: | SUN Shi-min FENG Miao |
| |
| Abstract: | Reviewing the credit ratings of corporate bonds in China, the existing evaluation system for credit ratings is found far from perfect. The bond rating agencies concerned in credit evaluation weren't so authoritative and accepted widely because the evaluation was based just on static historical data. In addition to the inherent lag, the credit ratings already evaluated couldn't be upgraded regularly. Therefore, in the performance evaluation of a company there is often a considerable discrepancy between the information on investor thinks "true" and what the actuality is. Analyzing systematically the status quo of the evaluation system for bond's credit ratings and the causes of its defects, a dynamic evaluation system is suggested to perfect bonds' credit ratings of listed companies. |
| |
| Keywords: | credit rating bond listed company performance evaluation dynamic evaluation system |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
|
