| 摘要 |
<P>PROBLEM TO BE SOLVED: To provide a credit rating method capable of executing credit rating with structural substance of financial statements of an enterprise reflected. <P>SOLUTION: Numerical values of sales volume, tangible fixed assets and personnel expenses on the financial statements are compared to decide a type to which a structure of the financial statements belong, from a machinery type, a labor-intensive type, and a land and building type (S403). Based on a decision result, a first financial index showing a superficial financial structure of a rating destination, a second financial index showing an actual financial structure and a third financial index showing a degree of deviation of a balance sheet, and a profit and loss statement from substance are calculated from the numerical values and additional information on the financial statements (S408), a grade table is selected from grade tables each decided in each of the machinery type, the labor-intensive type, and the land and building type to grade the first to third financial indexes, and a credit class to which an addition value obtained by adding the grades belongs is decided from a plurality of credit classes obtained by classifying a previously stored credit degree of the enterprise by the numerical value (S414). <P>COPYRIGHT: (C)2004,JPO&NCIPI |
