First, how to evaluate the credit rating of enterprises.
The objects of credit rating can generally be divided into two categories: bond credit rating and subject credit rating.
The credit rating of the borrowing enterprise is divided into three grades and nine grades, with symbols as follows: AAA, AA, A, BBB, BB, B, CCC, CC and C. The credit rating symbols of the borrowing enterprise and their meanings are as follows:
——AAA level: short-term solvency and long-term solvency have the greatest guarantee; Operation is in a virtuous circle, and uncertain factors have the least impact on operation and development;
-AA level: strong ability to pay short-term debts and repay long-term debts; Operation is in a virtuous circle, and uncertain factors have little influence on operation and development;
—— Grade A: Strong ability to pay short-term debts and repay long-term debts; Enterprise management is in a virtuous circle, and the future
Business development is easily affected by internal and external uncertainties, and profitability and solvency will fluctuate;
-BBB grade: short-term solvency and long-term solvency are average, and the principal and interest guarantee is acceptable at present; enterprise
The operation is in a virtuous circle, and its future development is affected by internal and external uncertainties, profitability and solvency.
The ability will be more flexible, and the agreed conditions may not be enough to ensure the safety of principal and interest;
-BB grade: weak short-term solvency and long-term solvency; The business development of the enterprise is not good, the payment ability is unstable, and there are certain risks;
-Grade B: poor short-term solvency and long-term solvency; Affected by internal and external uncertainties, enterprise management is relatively
Difficult, the ability to pay has greater uncertainty and greater risks;
-CCC level: poor short-term solvency and long-term solvency; Affected by internal and external uncertainties, it is difficult for enterprises to operate and pay, which is very risky;
-CC level: short-term debt payment ability and long-term debt repayment ability are seriously insufficient; Poor business conditions, few internal and external factors to promote the development of enterprises to a virtuous circle, and great risks;
-Grade C: short-term debt repayment is difficult, and long-term debt repayment ability is extremely poor; The business situation of the enterprise has been bad, basically in a vicious state.
Circular state, there are few internal and external factors to promote the development of enterprise management to a virtuous cycle state, and enterprises are on the verge of bankruptcy.
Second, what is the meaning of enterprise credit rating?
Credit rating refers to the classification of enterprise credit by credit (credit) evaluation institutions according to the results of enterprise credit evaluation, which reflects the credit level of enterprises. In western countries, corporate credit ratings are divided into AAA, AA and A, while others are divided into 3A, 3B and 3C to guide investors' behavior. The credit evaluation and rating of Chinese enterprises began in the 1980s. General enterprises are only divided into three grades. Some places use foreign representatives, namely AAA, AA and A, and some places use representatives from China, which are called first-,second-and third-class enterprises. With different credit ratings, the difficulty and conditions for enterprises to raise funds and obtain bank loans in the market are very different.
Third, the evaluation content
The content of tax credit rating is the taxpayer's compliance with tax laws and administrative regulations and his acceptance of the management of tax authorities according to the provisions of tax laws and administrative regulations. The specific indicators are:
(1) Tax registration
(2) Tax returns
(3) Management of account books and vouchers
(4) Tax payment
(five) the handling of violations of tax laws and administrative regulations.
Second, how to check the bank's credit rating
bank
1, personal bank credit rating inquiry method is to inquire about the credit information system of the People's Bank of China through commercial banks or local people's banks, and users can bring their ID cards to the local people's banks for inquiry.
2, enterprise bank credit rating query mode is that users can in the national tax.
Article 2 of the Interim Measures for the Administration of Credit Rating Industry
These Measures shall apply to the credit rating business in People's Republic of China (PRC). Where laws and regulations provide otherwise for credit rating agencies, such provisions shall prevail. The term "credit rating" as mentioned in these Measures means that credit rating agencies analyze the credit risk factors that affect economic entities or debt financing instruments, make a comprehensive evaluation of their solvency and willingness to pay debts, and express them through predefined credit rating symbols. The term "credit rating business" as mentioned in these Measures refers to an activity-level institution established in accordance with the law and mainly engaged in information collection, analysis, evaluation, audit and result release of credit rating business. The term "rating object" as mentioned in these Measures refers to the assessed economic entity or the assessed debt financing instrument. Debt financing instruments mentioned in these Measures include loans, local government corporate debt financing instruments, corporate bonds, corporate bonds, asset-backed securities and other structured financial products.
3. Corporate bank credit rating standard?
Every bank has its own set of credit rating standards. Generally, some financial indicators are calculated according to the operating conditions of enterprises and scored according to standards. Take the Agricultural Bank of China as an example:
1, AAA enterprise: the score should be above 90 (inclusive), the asset-liability ratio, interest repayment rate and credit repayment rate due are full marks, and the cash flow index score should be no less than 5.
2.AA-level enterprises: the score should be between 80 points (inclusive) and 90 points (exclusive), the asset-liability ratio and interest repayment rate are full marks, the credit repayment rate index score is not less than 10.8, and the cash flow index score is not less than 3 points.
3.A-level enterprises: the score should be between 70 (inclusive) and 80 (exclusive), the asset-liability ratio index score should be no less than 5, the interest repayment rate index score should be no less than 8. 1, and the maturity credit repayment rate index score should be no less than 9.6.
4. Grade B enterprise: the score should be between 60 (inclusive) and 70 (exclusive); Or the score is above 70, but it must meet one of the following conditions: it belongs to the industry restricted by the state; The asset-liability ratio score is below 5 points; The interest repayment rate score is below 8. 1; Due credit repayment rate score is below 9.6.
5. Grade C enterprises: the score is below 60 points (excluding); Or the score is above 60, but it meets one of the following conditions: the production equipment, technology and products are explicitly eliminated by the state; Insolvency; Enterprises stop production for more than half a year; Evading the creditor's rights of a bank; The interest repayment rate score is below 2.7 points; Due credit repayment rate score is below 3.6 points.
Four, the enterprise credit rating is divided into several grades.
The corporate credit rating is as follows: The corporate credit rating of Beijing Zhongguancun Science Park Management Committee is divided into five grades: zc 1, ZC2, ZC3, ZC4 and ZC5. ⑴ZCl level: The enterprise has a high commercial, credit and tax credit, enjoys a good social reputation, has outstanding business performance and is in a leading position in the industry. Enterprise credit risk is low. ⑵ZC2 level: The enterprise has high credibility in operation, credit and tax payment, enjoys a good social reputation, has good operating performance and good financial status, and is in an advanced position in the industry. Enterprise credit risk is low. ⑶ZC3: The enterprise has good management reputation, credit and tax payment reputation, good social reputation, good operating performance and good financial status, and is in a general position in the industry. The credit risk of an enterprise is average. ⑷ZC4 level: the business reputation, credit and tax payment of the enterprise are average, the social reputation is average, the business performance is average, and the financial situation is poor. Enterprise credit risk is high. ⑸ZC5: The enterprise has bad records such as operation, credit and tax payment, poor social reputation, poor operating performance, poor financial status and high credit risk.