Research Article

A Sustainable Financing Credit Rating Model for China’s Small- and Medium-Sized Enterprises

Table 1

Credit rating index system.

Credit rating indicatorsEconomic benefits The production and business operation ability [5] Inventory turnover ratio
Receivables turnover ratio
Current assets turnover ratio
The profit acquisition ability [6]Trading profit
Return on assets
Innovation ability to applyNew product sales income proportion
Technical personnel proportion
The intensity of R and D investment
Industry development prospects
Social benefits Responsible for shareholders, employees [13]Earnings per share
Staff salary and welfare
Occupational safety and health
The customer's responsibility [13]The ability to manage customer complaints
Green products, marketing
On-time delivery rate
Liabilities to creditors [6, 13]Cash flow ratio
Assets liabilities ratio
Quick asset ratio
Interest cover ratio
Enterprise credit record
Duty of partners [13]Account payable turnover rate
Green purchase
Enterprise strategic cooperative relationship stability
Responsibility to the community, government, public welfare undertakings [13]Community activities expenditure accounts for profit ratio
Community contribution rate of employment
The government tax contribution rate
Public welfare contribution rate
Environmental benefitsRatio of energy utilization
Utilization rate of product reuse
Ten thousand yuan output value of “three wastes” emissions
Investment in energy-saving and ejection-decreasing
Green GDP productivity
Environmental investment profit margins