Credit rating is usually divided into four levels: A, B, C and D, and the same level is often divided into three levels, such as AAA, AA and A in A level. A. Goodwill: refers to the implementation of contracts and agreements, which is divided into four grades: good, good, average and poor, and is generally determined according to past experience and social surveys.
B. Credit of enterprises in banks: including repayment records and settlement records of enterprises in banks. The loan repayment record is determined as excellent, good, average and poor according to the overdue and interest-owed records of the enterprise; The bank settlement record can be measured by the average loan-to-deposit ratio of the enterprise in the bank (that is, settlement record = average deposit and loan balance of the bank). When the ratio is more than 50%, it is excellent, 50% ~ 30% is good, 30% ~ 10% is average, and the difference is below 10%.
C. Credit of enterprise leaders: according to the moral character and reputation of enterprise leaders, four grades are determined: excellent, good, average and poor. A. net assets: reflect the overall strength of the enterprise.
For real estate enterprises, if the first level is 65.438 billion yuan, the second level is 65.438 billion yuan to 50 million yuan, the third level is 50 million yuan to 6.5438 billion yuan, and the fourth level is below 6.5438 billion yuan.
B. Asset-liability ratio: It reflects the economic independence of the enterprise.
Grade I: within 30%; Grade II: 30% ~ 50%; Grade III: 50% ~ 70%; Level 4: greater than 70%.
C. Asset current ratio: reflecting the solvency of the enterprise. Determine the grade value according to different industries.
D. Turnover times of accounts receivable: it reflects the activity and solvency of the enterprise. Determine the grade value according to different industries.
E. Inventory turnover times: reflecting the sales and production situation and solvency of the enterprise. Determine the grade value according to different industries.
F. Profit rate of assets: reflecting the efficiency of enterprise asset management.
Grade I: more than 50%; Grade II: 50% ~ 30%; Grade III: 30% ~10%; Level 4: less than 10%. Quality of enterprise: Management level, technical level, staff quality, adaptability, etc. It can be divided into excellent, good, average and poor.
B. Enterprise status: enterprise popularity, market share, relationship between enterprise and government, etc. It can be divided into excellent, good, average and poor.
C. Intangible assets of enterprises: patents, trademarks, geographical locations, etc.
D, enterprise mortgage assets: refers to the ratio of loan amount secured by enterprise assets to enterprise net assets, reflecting the enterprise's creativity and development ability.
Indicator value rating: level 1: 0; Grade II: less than10%; Grade III:10% ~ 30%; Level 4: greater than 30%.
On the basis of determining the credit index, financial index and enterprise development ability index, the weight of each index is determined according to the characteristics of the evaluated unit and the importance of each index, and then the total score is weighted to determine its credit rating.