近年来,我国企业的集团化发展趋势日益明显,由于具有规模、成本和市场竞争等优势,企业集团成为各农村合作金融机构争夺的重点。而随着“蓝田”、“农凯”、“德隆”等集团破产案相继发生,集团客户信用风险的识别和管理应引起重视。信用评级是识别信用风险的重要手段,与单个企业相比,除法律、经营、财务等影响企业信用级别的风险因素外,集 In recent years, the trend of collectivization of Chinese enterprises becomes more and more obvious. Owing to the advantages of scale, cost and market competition, enterprise groups have become the focus of competition among rural cooperative financial institutions. With the bankruptcy cases such as “Lantian”, “Nongkai” and “Delong” have occurred in succession, the identification and management of corporate customers’ credit risk should be taken seriously. Credit rating is an important means of identifying credit risk. Compared with a single company, except for the risk factors that affect the credit rating of enterprises, such as law, business and finance,