JP2003150766A5 - - Google Patents

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JP2003150766A5
JP2003150766A5 JP2001352552A JP2001352552A JP2003150766A5 JP 2003150766 A5 JP2003150766 A5 JP 2003150766A5 JP 2001352552 A JP2001352552 A JP 2001352552A JP 2001352552 A JP2001352552 A JP 2001352552A JP 2003150766 A5 JP2003150766 A5 JP 2003150766A5
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【発明の名称】信用格付方法、信用格付装置、プログラム及び信用格付システム Credit rating methods [Title of Invention], credit rating system, a program and a credit rating system

【０００１】
【発明の属する技術分野】
本発明は信用格付方法、信用格付装置、プログラム及び信用格付システムに係り、特に、企業の財務諸表を分析して該企業の信用格付を行う信用格付方法、該信用格付装置、該プログラム及び該信用格付システムに関する。[0001]
Field of the Invention
The invention credit rating method, credit rating system relates to a program and credit rating system, in particular, credit rating method of performing credit rating該企industry to analyze the financial company, the credit rating system, the program and the It relates to the credit rating system .

【０００８】
【課題を解決するための手段】
上記課題を解決するために、本発明の第１の態様は、コンピュータにより、貸借対照表、損益計算書を含む企業の財務諸表を分析して該企業の信用格付を行う信用格付方法であって、入力された前記財務諸表上の数値、前記貸借対照表及び前記損益計算書上の部分的な実質数値を表す財務追加情報、並びに、リース契約により使用しているリース物件のうち会計処理が簿外となっているオフバランスリース資産に関するオフバランス追加情報をメモリに記憶し、前記メモリに記憶されたオフバランス追加情報に欠落があるか否かを判断し、欠落があると判断したときに、前記財務諸表上の数値から当該欠落部の数値をオフバランス推定値として算出して前記メモリに記憶し、前記メモリに記憶された貸借対照表上の数値、オフバランス追加情報乃至オフバランス推定値に基づいて、前記オフバランスリース資産を前記貸借対照表における資産として加味したオフバランス貸借対照表上の数値を演算して前記メモリに記憶し、前記メモリに記憶されたオフバランス貸借対照表上の数値及び財務追加情報に基づいて、前記オフバランス貸借対照表の不健全資産を排除した修正貸借対照表上の数値を演算して前記メモリに記憶し、前記メモリに記憶された貸借対照表、損益計算書及びオフバランス貸借対照表上の数値から企業の表面的財務体質を多面的に表す複数の第１財務指標と、前記メモリに記憶された貸借対照表、損益計算書及び修正貸借対照表上の数値から企業の実質的財務体質を多面的に表す複数の第２財務指標とを演算して前記メモリに記憶し、前記メモリに記憶された第１及び第２財務指標を前記メモリに予め記憶され前記第１及び第２財務指標を構成する複数の指標毎に重み付けがなされた第１評点基準に従って評点して加算した加算値が、前記メモリに予め記憶され企業の信用の程度を複数に区分した信用区分のいずれに属するかを判定する、ステップを含む。[0008]
[Means for Solving the Problems]
In order to solve the above-mentioned problems, a first aspect of the present invention is a credit rating method of analyzing financial statements of an enterprise including a balance sheet and a profit and loss statement by a computer and performing credit rating of the enterprise. , Financial additional information representing the entered figures in the financial statements, the balance sheet and the partial actual figures in the profit and loss account, and accounting records of leased properties used by the lease contract When off-balance additional information on off-balance sheet lease assets is stored in the memory and it is determined whether there is a loss in the off-balance additional information stored in the memory, it is determined that there is a loss. calculates the value of the missing part from figures on the financial statements as off-balance estimates stored in the memory, the number value on the balance sheet, which is stored in the memory, off balance additional information Or on the basis of the off-balance estimate the off-balance leased assets by calculating the value of the off-balance balance sheet in consideration as an asset in the balance sheet stored in said memory, off-balance stored in said memory based on the numerical and financial additional information on the balance sheet, the off-balance balance unhealthy assets table by calculating the numbers on modified balance sheet that eliminates stored in said memory, stored in the memory been balance sheet, income statement and a plurality of first financial measures multifaceted represents the superficial financial position of companies from numbers on off-balance balance sheet, balance sheet stored in said memory, by calculating a plurality of second financial indicators from the value of the income statement and modifications balance sheet multifaceted represents a substantial financial position of companies stored in said memory, first stored in the memory Beauty sum value obtained by adding and scored according to the first rating criteria has been weighted for each of a plurality of indicators that constitute the previously stored first and second financial indicators second financial metrics in said memory in advance in the memory Determining which of a plurality of credit categories in which the degree of credit of the enterprise is stored belongs to a plurality of divisions.

【００１０】
本態様において、メモリに記憶された修正貸借対照表上の数値と財務追加情報とに基づいて、会計処理外となっている資産を加味した会計処理外資産加味貸借対照表上の数値を演算してメモリに記憶するステップを更に含み、第１財務指標と第２財務指標とを演算するステップでは、メモリに記憶された貸借対照表、修正貸借対照表及び損益計算書上の数値並びに会計処理外資産加味貸借対照表上の数値に基づいて第２財務指標を演算すれば、会計処理外資産加味貸借対照表上の数値を踏まえて第２財務指標を演算することができるので、より実体を反映した信用格付を行うことが可能となる。このとき、メモリに記憶された貸借対照表、修正貸借対照表及び損益計算書上の数値並びに会計処理外資産加味貸借対照表上の数値に基づいて、貸借対照表及び損益計算書上の数値の実体的数値からの乖離の程度を表す第３財務指標を演算し、予め定められた第２評点基準に従って第３財務指標を評点するステップを更に含み、信用区分のいずれかに属するかを判定するステップでは、加算値から第２評点基準に従って評点された第３財務指標の評点値を減算した値が、メモリに予め記憶され企業の信用の程度を複数に区分した信用区分のいずれに属するかを判定すれば、貸借対照表及び損益計算書が実体から乖離した程度に応じて信用格付のための評点が減算され一層企業の実体を反映した評点となるので、精度の高い信用格付を行うことができる。[0010]
In the present embodiment, on the basis of the number and financial additional information on the modified balance sheet stored in the memory, the value of accounting processing outside assets considering balance sheet in consideration of the asset that is the outside accounting operation further comprising the step of storing in a memory, in the step of calculating a first financial indicators and the second financial metrics, the balance sheet, which is stored in the memory, amendments balance sheet及beauty income numbers on statement the second financial indicator computation to lever, computing the second financial indicators in light of the numbers on accounting outside assets considering the balance sheet on the basis of figures accounted outside assets considering the balance sheet as well As a result, it will be possible to carry out a credit rating that reflects more substance. At this time, based on the balance sheet, which is stored in the memory, the amendments balance sheet及beauty income statement on numerical aligned on accounted outside assets considering balance sheet numbers, balance sheet and income Calculating a third financial indicator representing the degree of deviation of the numerical value from the substantive numerical value, and further scoring the third financial indicator according to a predetermined second scoring standard , in any of the credit categories In the step of determining whether it belongs, the value obtained by subtracting the score value of the third financial index scored according to the second score criteria from the added value is prestored in the memory and divided into a plurality of credit categories in which the degree of corporate credit is divided into a plurality. or a stamp Teisu lever belongs to, so the scores score is reflecting the substance of more are subtracted enterprises credit ratings depending on the degree of balance sheet and income statement deviates from the entity, the accuracy Make a high credit rating It can be.

【００１２】
また、本発明の第２の態様は、貸借対照表、損益計算書を含む企業の財務諸表を分析して該企業の信用格付を行う信用格付装置において、入力された前記財務諸表上の数値、前記貸借対照表及び前記損益計算書上の部分的な実質数値を表す財務追加情報、並びに、リース契約により使用しているリース物件のうち会計処理が簿外となっているオフバランスリース資産に関するオフバランス追加情報を記憶する記憶手段と、前記記憶手段に記憶されたオフバランス追加情報に欠落があるか否かを判断し、欠落があると判断したときに、前記財務諸表上の数値から当該欠落部の数値をオフバランス推定値として算出するオフバランス推定値算出手段と、前記記憶手段に記憶された貸借対照表上の数値、オフバランス追加情報乃至前記オフバランス推定値算出手段で算出されたオフバランス推定値に基づいて、前記オフバランスリース資産を前記貸借対照表における資産として加味したオフバランス貸借対照表上の数値を演算するオフバランス貸借対照表数値演算手段と、前記オフバランス貸借対照表数値演算手段で演算されたオフバランス貸借対照表上の数値及び前記記憶手段に記憶された財務追加情報に基づいて、前記オフバランス貸借対照表の不健全資産を排除した修正貸借対照表上の数値を演算する修正貸借対照表数値演算手段と、前記記憶手段に記憶された貸借対照表及び損益計算書上の数値、並びに、前記オフバランス貸借対照表数値演算手段で演算されたオフバランス貸借対照表上の数値から企業の表面的財務体質を多面的に表す複数の第１財務指標と、前記記憶手段に記憶された貸借対照表及び損益計算書上の数値、並びに、前記修正貸借対照表数値演算手段で演算された修正貸借対照表上の数値から企業の実質的財務体質を多面的に表す複数の第２財務指標とを演算する指標演算手段と、前記指標演算手段で演算された第１及び第２財務指標を前記記憶手段に予め記憶され前記第１及び第２財務指標を構成する複数の指標毎に重み付けがなされた第１評点基準に従って評点して加算した加算値が、前記記憶手段に予め記憶され企業の信用の程度を複数に区分した信用区分のいずれに属するかを判定する判定手段と、を備えている。更に、本発明の第３の態様は、貸借対照表、損益計算書を含む企業の財務諸表を分析して該企業の信用格付を行うためのプログラムであって、コンピュータを、入力された前記財務諸表上の数値、前記貸借対照表及び前記損益計算書上の部分的な実質数値を表す財務追加情報、並びに、リース契約により使用しているリース物件のうち会計処理が簿外となっているオフバランスリース資産に関するオフバランス追加情報を記憶する記憶手段、前記記憶手段に記憶されたオフバランス追加情報に欠落があるか否かを判断し、欠落があると判断したときに、前記財務諸表上の数値から当該欠落部の数値をオフバランス推定値として算出するオフバランス推定値算出手段、前記記憶手段に記憶された貸借対照表上の数値、オフバランス追加情報乃至前記オフバランス推定値算出手段で算出されたオフバランス推定値に基づいて、前記オフバランスリース資産を前記貸借対照表における資産として加味したオフバランス貸借対照表上の数値を演算するオフバランス貸借対照表数値演算手段、前記オフバランス貸借対照表数値演算手段で演算されたオフバランス貸借対照表上の数値及び前記記憶手段に記憶された財務追加情報に基づいて、前記オフバランス貸借対照表の不健全資産を排除した修正貸借対照表上の数値を演算する修正貸借対照表数値演算手段、前記記憶手段に記憶された貸借対照表及び損益計算書上の数値、並びに、前記オフバランス貸借対照表数値演算手段で演算されたオフバランス貸借対照表上の数値から企業の表面的財務体質を多面的に表す複数の第１財務指標と、前記記憶手段に記憶された貸借対照表及び損益計算書上の数値、並びに、前記修正貸借対照表数値演算手段で演算された修正貸借対照表上の数値から企業の実質的財務体質を多面的に表す複数の第２財務指標とを演算する指標演算手段、前記指標演算手段で演算された第１及び第２財務指標を前記記憶手段に予め記憶され前記第１及び第２財務指標を構成する複数の指標毎に重み付けがなされた第１評点基準に従って評点して加算した加算値が、前記記憶手段に予め記憶され企業の信用の程度を複数に区分した信用区分のいずれに属するかを判定する判定手段、として機能させるためのプログラムである。そして、本発明の第４の態様は、ネットワークを介してクライアント端末を信用格付サーバに接続し、貸借対照表、損益計算書を含む企業の財務諸表上の数値、前記貸借対照表及び前記損益計算書上の部分的な実質数値を表す財務追 加情報、並びに、リース契約により使用しているリース物件のうち会計処理が簿外となっているオフバランスリース資産に関するオフバランス追加情報を前記クライアント端末から前記信用格付サーバに送信することにより、企業の信用格付情報を前記信用格付サーバから前記クライアント端末に送信する信用格付システムであって、前記信用格付サーバは、受信した前記財務諸表上の数値、前記財務追加情報及び前記オフバランス追加情報を記憶する記憶手段と、前記クライアント端末から受信した格付依頼情報に基づいて企業の信用格付を行う信用格付手段と、前記信用格付手段で格付された情報を前記クライアント端末に送信する信用格付情報提供手段と、を備えており、前記信用格付手段は、前記記憶手段に記憶されたオフバランス追加情報に欠落があるか否かを判断し、欠落があると判断したときに、前記財務諸表上の数値から当該欠落部の数値をオフバランス推定値として算出するオフバランス推定値算出手段と、前記記憶手段に記憶された貸借対照表上の数値、オフバランス追加情報乃至前記オフバランス推定値算出手段で算出されたオフバランス推定値に基づいて、前記オフバランスリース資産を前記貸借対照表における資産として加味したオフバランス貸借対照表上の数値を演算するオフバランス貸借対照表数値演算手段と、前記オフバランス貸借対照表数値演算手段で演算されたオフバランス貸借対照表上の数値及び前記記憶手段に記憶された財務追加情報に基づいて、前記オフバランス貸借対照表の不健全資産を排除した修正貸借対照表上の数値を演算する修正貸借対照表数値演算手段と、前記記憶手段に記憶された貸借対照表及び損益計算書上の数値、並びに、前記オフバランス貸借対照表数値演算手段で演算されたオフバランス貸借対照表上の数値から企業の表面的財務体質を多面的に表す複数の第１財務指標と、前記記憶手段に記憶された貸借対照表及び損益計算書上の数値、並びに、前記修正貸借対照表数値演算手段で演算された修正貸借対照表上の数値から企業の実質的財務体質を多面的に表す複数の第２財務指標とを演算する指標演算手段と、前記指標演算手段で演算された第１及び第２財務指標を前記記憶手段に予め記憶され前記第１及び第２財務指標を構成する複数の指標毎に重み付けがなされた第１評点基準に従って評点して加算した加算値が、前記記憶手段に予め記憶され企業の信用の程度を複数に区分した信用区分のいずれに属するかを判定する判定手段と、備えたことを特徴とする信用格付システムである。 [0012]
In a second aspect of the present invention, there is provided a second aspect of the present invention, the present invention relates to a balance sheet , a numerical value on the financial statement entered in a credit rating system that analyzes the financial statement of a corporation including profit and loss statement and performs credit rating of the corporation . Additional financial information representing the partial balance sheet and partial real figures in the income statement, and off related to off-balance sheet leased assets out of leased property used by lease contract It is determined whether or not there is a loss in the storage means for storing balance addition information and the off-balance addition information stored in the storage means, and when it is determined that there is a loss, the loss on the financial statement and off-balance estimation value calculating means for calculating the value of parts as off-balance estimates, the number values on the balance sheet, which is stored in the storage means, off balance additional information to the off-balance Based on the off-balance estimation value calculated by the value calculating means, and off-balance balance sheet math means the off-balance lease assets for calculating a numerical value on the off-balance balance sheet in consideration as an asset in the balance sheet , on the basis of the off-balance balance sheet numerical financial additional information stored in numerical and said storage means on off-balance balance sheet calculated by the calculation means, eliminating the unhealthy assets of the off-balance balance sheet a modified balance sheet numerical calculation means for calculating a value of the modified balance sheet that, the numerical value of the balance sheet and income statement stored in said storage means, and the off-balance balance sheet math unit a plurality of first financial measures multifaceted represents the superficial financial position of companies in the computed off-balance balance sheet numbers, serial in said storage means It has been balance sheet and income statement numbers, as well as the modified balance sheet math unit plurality of second that multifaceted represents a substantial financial position of companies numbers on modified balance sheet calculated by An index calculation means for calculating a financial index, and the first and second financial indices calculated by the index calculation means are stored in advance in the storage means, and for each of a plurality of indices constituting the first and second financial indices. Determining means for determining to which of a plurality of credit categories in which the added value obtained by scoring and adding according to the weighted first scoring standard belongs in advance to be stored in the storage means and divides the degree of credit of the company into a plurality Have. Furthermore, a third aspect of the present invention is a program for analyzing a company's financial statements including a balance sheet, profit and loss statement and making a credit rating of the company, the computer comprising: Financial additional information representing figures on the various tables, the balance sheet and partial actual figures on the profit and loss account, and off off accounting for leased property used by the lease contract A storage means for storing off-balance additional information related to a balance lease asset, it is determined whether or not there is a loss in the off-balance additional information stored in the storage means , and when it is determined that there is a loss off-balance estimation value calculating means for calculating the value of the missing portion as an off-balance estimates from the numerical number value on the balance sheet, which is stored in the storage means, to off balance additional information Serial based on the off-balance off-balance estimation value calculated by the estimated value calculation means, off-balance balance sheet of the off-balance lease assets for calculating a numerical value on the off-balance balance sheet in consideration as an asset in the balance sheet numerical calculation means, on the basis of the off-balance balance sheet numerical financial additional information stored in numerical and said storage means on off-balance balance sheet calculated by the calculation means, unhealthy of the off-balance balance sheet Fixed balance sheet numerical calculation means for calculating a numerical value on the modified balance sheet which eliminated the asset, numbers on the balance sheet and income statement stored in said storage means, and the off-balance balance sheet numeric a plurality of first financial measures multifaceted represents the superficial financial position of companies numbers on off-balance balance sheet calculated by the calculation means, wherein 憶means stored balance sheet and income statement numbers, as well as multifaceted represents a substantial financial position of companies numbers on modified balance sheet calculated by the modified balance sheet math unit Index calculating means for calculating a plurality of second financial indices, and the plurality of first and second financial indices calculated by the index calculating means are stored in advance in the storage means to constitute the first and second financial indices Determining means for determining which of the credit categories in which the added value, which is scored and added according to the first rating criteria weighted for each index , belongs in advance to the storage means and is divided into a plurality of credit levels of companies , Is a program to function as. And the 4th mode of the present invention connects a client terminal to a credit rating server via a network, balance sheet, figures on financial statements of an enterprise including profit and loss statement, said balance sheet, and said profit and loss calculation. partial substantially numerical financial additional information indicating the on writing, and the client terminal off-balance additional information about the off-balance lease assets accounting of leased item using leased has become off-balance sheet A credit rating system for transmitting credit rating information of a company from the credit rating server to the client terminal by transmitting the credit rating server from the credit rating server, the credit rating server receiving the value on the received financial statement; Storage means for storing the financial additional information and the off-balance additional information, and a rating request received from the client terminal A credit rating means for carrying out a credit rating of a company based on the information, and a credit rating information provision means for transmitting the information rated by the credit rating means to the client terminal; It is determined whether there is a loss in the off-balance additional information stored in the storage means, and when it is determined that there is a loss, the numerical value of the missing portion is calculated as the off-balance estimated value from the numerical value on the financial statement. Off-balance lease based on the off-balance estimated value calculating means, the value on the balance sheet stored in the storage means, the off-balance additional information or the off-balance estimated value calculated by the off-balance estimated value calculating means An off-balance sheet balance numerical operation means for calculating a value on an off-balance sheet including an asset as an asset in the balance sheet, and A modified balance excluding the unhealthy assets of the off balance sheet according to the figures on the off balance sheet calculated by the balance balance sheet numerical calculation means and the financial additional information stored in the storage means Modified balance sheet numerical calculation means for calculating numerical values on the balance sheet, numerical values on the balance sheet and profit and loss statement stored in the storage means, and arithmetic values calculated using the off-balance sheet balance numerical value calculation means A plurality of first financial indicators that represent the surface financial status of the company from the off-balance sheet balance figures in a multifaceted manner, the balance sheet and profit and loss statement figures stored in the storage means, and the correction Index calculation means for calculating a plurality of second financial indicators that multilaterally represent the substantial financial position of the company from the values on the adjusted balance sheet calculated by the balance sheet numerical calculation means; The first and second financial indices calculated by the arithmetic means are previously stored in the storage means, and are scored and added according to a first scoring standard in which each of a plurality of indices constituting the first and second financial indices is weighted. According to another aspect of the present invention, there is provided a credit rating system comprising: determination means for determining to which of a plurality of credit categories in which the added value is stored beforehand in the storage means and which divides the degree of corporate credit.

【００１５】
また、ネットワーク１０１には、各信用金庫の依頼に応じて企業の信用格付を行う企業信用格付サイト１１０が接続されている。企業信用格付サイト１１０は、企業信用格付サイト１１０外部からの不正アクセスに対して武装するためのファイアウォール１１１を備えている。ネットワーク１０１は、このファイアウォール１１１を介して、後述するように信用格付を行う、オフバランス推定値算出手段、オフバランス貸借対照表数値演算手段、修正貸借対照表数値演算手段、指標演算手段、判定手段、信用格付手段、信用格付情報提供手段及び信用格付サーバとしてのネットワークサーバ１１２に接続されている。ネットワークサーバ１１２は、企業信用格付サイト１１０内に張られたバス型のＬＡＮ１１４に接続されている。ＬＡＮ１１４には、各信用金庫から送信されたファイル情報及びネットワークサーバ１１２が演算した財務上の数値を格納するためのデータベースサーバ１１３が接続されている。[0015]
Further, connected to the network 101 is a corporate credit rating site 110 that performs corporate credit rating in response to a request from each credit union. The corporate credit rating site 110 includes a firewall 111 for arming against unauthorized access from the corporate credit rating site 110. Network 101 via the firewall 111, performs credit rating as described below, off-balance estimation value calculating means, off-balance balance sheet math unit, modified balance sheet math unit, indicator calculation means, determine the constant It is connected to the network server 112 as a means , a credit rating means, a credit rating information providing means, and a credit rating server . The network server 112 is connected to a bus type LAN 114 provided in the corporate credit rating site 110. Connected to the LAN 114 is a database server 113 for storing file information transmitted from each credit union and financial figures calculated by the network server 112.

【０１１１】
以上のように、Ｂ／Ｓ上の数値とオフバランス追加情報とに基づいてオフバランス資産を加味したオフバランスＢ／Ｓ上の数値を演算し（ステップ４０３）、オフバランスＢ／Ｓ上の数値と財務追加情報とに基づいてオフバランスＢ／Ｓの不健全流動資産、不健全固定資産及び不健全繰延資産を排除した修正Ｂ／Ｓ上の数値を演算し（ステップ４０４）、修正Ｂ／Ｓ上の数値と財務追加情報とに基づいてオフバランス資産の外に会計処理が簿外となっている簿外資産を加味した簿外加味Ｂ／Ｓ上の数値を演算するようにした（ステップ４０６）ので、オフバランスＢ／Ｓ、修正Ｂ／Ｓ及び簿外加味Ｂ／Ｓには会計処理が簿外となっているオフバランス資産が反映され、修正Ｂ／Ｓ及び簿外加味Ｂ／Ｓでは不健全資産が排除され、簿外加味Ｂ／Ｓには更にオフバランス資産の外の簿外資産が反映されることから、Ｂ／Ｓ及びＰ／Ｌ等の財務情報のみを基礎とする場合よりも信用格付対象企業の財務情報を実体に則して把握することができると共に、これらのＢ／Ｓ、オフバランスＢ／Ｓ、修正Ｂ／Ｓ、簿外加味Ｂ／Ｓ及びＰ／Ｌ上の数値に基づいて信用格付対象企業の表面財務分析、実質財務分析及び粉飾等調整上の指標を演算し（ステップ４０８〜ステップ４１２）、表３に示した評点テーブルにより表面財務分析、実質財務分析及び粉飾等調整上の指標を評点して加算し、表４に示した信用区分で信用格付対象企業の信用格付を行うようにした（ステップ４１４）ので、信用格付対象企業の実体に沿った精度の高い信用格付を行うことができる。更に、本実施形態では、区分対象得点を財務分析得点及び債務情報得点のいずれか小さい方とした（ステップ６７２〜６７６）ので、信用格付対象企業の支払状況等についての形式的側面からの情報も加味して信用格付を行うことが可能である。[0111]
As described above, the value on the off-balance B / S is calculated based on the value on the B / S and the off-balance additional information, and the value on the off-balance B / S is calculated (step 403). Calculate the figures on the revised B / S excluding the unhealthy current assets, the unhealthy fixed assets, and the unhealthy deferred assets of the off-balance B / S based on the and additional financial information (step 404), the revised B / S Based on the above figures and financial additional information, we calculate the figures on the out-of-the-book additions B / S that take account of out-of-book assets whose accounting is out of scope in addition to the off-balance assets (step 406) So, off-balance B / S, modified B / S and off-set added B / S reflect off-balance assets for which accounting is off-set, modified B / S and off-set added B / S Unhealthy assets are eliminated, and out-of-book addition B / From being further reflected outside the unrecorded assets off-balance assets, the line with only financial information, such as B / S and P / L on the real financial information credit rating target company than when based Analysis of credit rating target companies based on the figures on these B / S, off-balance B / S, modified B / S, out-of-book added B / S and P / L, Calculate the index on the real financial analysis and the decoration on the decoration etc. (step 408 to step 412), and score and add the index on the adjustment of the surface financial analysis, real financial analysis and the decoration on the decoration according to the rating table shown in Table 3 Since the credit rating of the company subject to credit rating is performed in the credit category shown in Table 4 (step 414), it is possible to perform a highly accurate credit rating in line with the entity of the credit rated company. Further, in the present embodiment, since the person the classification target score less any financial analysis scores and obligations information score (step 672-676), also information from the formal aspect of the payment status of credit rating target company It is possible to make a credit rating taking into account.

【符号の説明】
１０１ ネットワーク
１０２、１０３ コンピュータ端末
１１０ 企業信用格付サイト
１１２ ネットワークサーバ（オフバランス推定値算出手段、オフバランス貸借対照表数値演算手段、修正貸借対照表数値演算手段、指標演算手段、判定手段、信用格付手段、信用格付情報提供手段及び信用格付サーバ）
１１３ データベースサーバ[Description of the code]
101 Network 102 and 103 the computer terminal 110 Credit rating site 112 network server (off-balance estimation value calculating means, off-balance balance sheet math unit, modified balance sheet math unit, indicator calculation means, determine the constant unit, credit rating Means, credit rating information provision means and credit rating server )
113 Database server

Claims (13)

コンピュータにより、貸借対照表、損益計算書を含む企業の財務諸表を分析して該企業の信用格付を行う信用格付方法であって、
入力された前記財務諸表上の数値、前記貸借対照表及び前記損益計算書上の部分的な実質数値を表す財務追加情報、並びに、リース契約により使用しているリース物件のうち会計処理が簿外となっているオフバランスリース資産に関するオフバランス追加情報をメモリに記憶し、
前記メモリに記憶されたオフバランス追加情報に欠落があるか否かを判断し、欠落があると判断したときに、前記財務諸表上の数値から当該欠落部の数値をオフバランス推定値として算出して前記メモリに記憶し、
前記メモリに記憶された貸借対照表上の数値、オフバランス追加情報乃至オフバランス推定値に基づいて、前記オフバランスリース資産を前記貸借対照表における資産として加味したオフバランス貸借対照表上の数値を演算して前記メモリに記憶し、
前記メモリに記憶されたオフバランス貸借対照表上の数値及び財務追加情報に基づいて、前記オフバランス貸借対照表の不健全資産を排除した修正貸借対照表上の数値を演算して前記メモリに記憶し、
前記メモリに記憶された貸借対照表、損益計算書及びオフバランス貸借対照表上の数値から企業の表面的財務体質を多面的に表す複数の第１財務指標と、前記メモリに記憶された貸借対照表、損益計算書及び修正貸借対照表上の数値から企業の実質的財務体質を多面的に表す複数の第２財務指標とを演算して前記メモリに記憶し、
前記メモリに記憶された第１及び第２財務指標を前記メモリに予め記憶され前記第１及び第２財務指標を構成する複数の指標毎に重み付けがなされた第１評点基準に従って評点して加算した加算値が、前記メモリに予め記憶され企業の信用の程度を複数に区分した信用区分のいずれに属するかを判定する、
ステップを含む信用格付方法。 A credit rating method for analyzing a company's financial statements including a balance sheet and a profit and loss statement and using the computer to perform credit rating on the company,
The entered financial statement figures, financial additional information representing the partial balance figures and partial actual figures on the income statement, and accounting out of leased property used by the lease contract Store off-balance additional information on off-balance sheet lease assets in
It is determined whether there is a loss in the off-balance additional information stored in the memory, and when it is determined that there is a loss, the numerical value of the missing portion is calculated as the off-balance estimated value from the numerical value on the financial statement. Store in the memory,
The number value on the balance sheet, which is stored in the memory, based on the off balance additional information to off-balance estimate the off-balance leased assets on off-balance balance sheet in consideration as an asset in the balance sheet Calculate the numerical value and store it in the memory ,
Based on the numerical and financial additional information on the off-balance balance sheet stored in said memory, said computing the value of the modified balance sheet which eliminated the unhealthy assets of the off-balance balance sheet memory Remember to
Balance sheet stored in the memory, a plurality of first financial measures multifaceted represents the superficial financial position of income statement and companies from the value of the off-balance balance sheet, stored in the memory balance sheet, by calculating a plurality of second financial measures multifaceted represents a substantial financial position of companies numbers on income statement and modifications balance sheet stored in said memory,
The first and second financial indicators stored in the memory are scored and added according to a first scoring standard which is stored in the memory in advance and weighted for each of the plurality of indicators constituting the first and second financial indicators . It is determined in which of a plurality of credit categories in which the additional value is stored in advance in the memory and the degree of credit of the enterprise is divided into a plurality of categories.
Credit rating method including steps. 前記メモリに記憶された修正貸借対照表上の数値と財務追加情報とに基づいて、会計処理外となっている資産を加味した会計処理外資産加味貸借対照表上の数値を演算して前記メモリに記憶するステップを更に含み、前記第１財務指標と前記第２財務指標とを演算するステップでは、前記メモリに記憶された貸借対照表、修正貸借対照表及び損益計算書上の数値並びに会計処理外資産加味貸借対照表上の数値に基づいて前記第２財務指標を演算することを特徴とする請求項１に記載の信用格付方法。 Before SL on the basis of the number and financial additional information on the modified balance sheet stored in the memory, and calculates the value of the accounting processing outside assets considering balance sheet in consideration of the asset that is the outside accounting said memory further comprises the step of storing, in the first financial indicators and the step of calculating a second financial indicators, balance sheet stored in said memory, amendments balance sheet及beauty income on statement credit rating method according to claim 1, characterized by calculating said second financial indicators based on the numerical sequence to a number of accounting processing outside assets consideration on the balance sheet. 前記メモリに記憶された貸借対照表、修正貸借対照表及び損益計算書上の数値並びに会計処理外資産加味貸借対照表上の数値に基づいて、前記貸借対照表及び前記損益計算書上の数値の実体的数値からの乖離の程度を表す第３財務指標を演算し、予め定められた第２評点基準に従って前記第３財務指標を評点するステップを更に含み、前記信用区分のいずれかに属するかを判定するステップでは、前記加算値から前記第２評点基準に従って評点された第３財務指標の評点値を減算した値が、前記メモリに予め記憶され企業の信用の程度を複数に区分した信用区分のいずれに属するかを判定することを特徴とする請求項２に記載の信用格付方法。Balance sheet stored in said memory, amendments balance sheet numeric sequence on及beauty income statement on the basis of figures accounted outside assets consideration on the balance sheet, the balance sheet and the income Calculating a third financial index representing the degree of deviation of the numerical value from the substantive numerical value, and scoring the third financial index according to a predetermined second scoring standard , any of the credit categories In the step of determining whether it belongs to a value, a value obtained by subtracting the score value of the third financial index scored according to the second score criteria from the added value is stored in advance in the memory and the degree of corporate credit is made plural. 3. The credit rating method according to claim 2, wherein it is determined to which of the classified credit categories it belongs. 前記オフバランス貸借対照表は、前記オフバランスリース資産に見合うように、前記オフバランスリース資産に関するリース料のうち未払金を負債として加味したことを特徴とする請求項１乃至請求項３のいずれか１項に記載の信用格付方法。4. The off-balance sheet balance sheet according to any one of claims 1 to 3, characterized in that unpaid money is taken into account as a liability among the lease payments relating to the off-balance lease asset so as to match the off-balance lease asset. Credit rating method described in paragraph. 前記オフバランス貸借対照表は、前記リース料のうち、費用化の期限が決算日の翌日から起算して１年以内に到来するものを流動負債に、費用化の期限が決算日の翌日から起算して１年を超えて到来するものを固定負債に加味したことを特徴とする請求項４に記載の信用格付方法。Among the above-mentioned off-balance sheet balance sheets, those for which the due date for expense conversion will arrive within one year from the next day of the closing date will be the current liability, and the due date for costing will be started from the next day for the closing date. 5. The credit rating method according to claim 4, characterized in that the fixed liabilities are taken into consideration for those that arrive over one year. 前記オフバランス追加情報のうち前記オフバランスリース資産の額が未入力のときに、前記オフバランス追加情報に含まれる支払リース料の額についての情報又は販売費・一般管理費明細及び製造原価明細上のうち賃借料・リース料の額についての情報に基づいて、前記オフバランスリース資産の額を推定することを特徴とする請求項１乃至請求項５のいずれか１項に記載の信用格付方法。Information on the amount of lease payments to be included in the off-balance additional information when the amount of the off-balance leased asset in the off-balance additional information is not entered, or on the selling, general and administrative expenses statement and manufacturing cost statement The credit rating method according to any one of claims 1 to 5, wherein the amount of the off-balance leased asset is estimated based on the information on the amount of the rental fee and the lease fee. 前記オフバランス追加情報は割賦契約による物件の割賦買掛金の額の情報及び手形で購入した物件の支払手形の額の情報を更に含み、前記オフバランス貸借対照表は前記割賦買掛金の額及び前記支払手形の額を負債の内訳として含むことを特徴とする請求項１乃至請求項６のいずれか１項に記載の信用格付方法。The off-balance sheet addition information further includes information on the amount of installment payables of the property according to the installment contract and information on the amount of notes payable on the property purchased by the bill, and the off-balance sheet includes the amount of the installment payable and the amount The credit rating method according to any one of claims 1 to 6, wherein the amount of notes payable is included as a breakdown of liabilities. 前記修正貸借対照表は、少なくとも預かっている消費税、源泉所得税及び社会保険料のうちいずれかの滞納分を流動資産の現金・預金から固定資産性の預金として分離したことを特徴とする請求項１乃至請求項７のいずれか１項に記載の信用格付方法。The modified balance sheet is characterized in that at least one of the unpaid portion of the consumption tax, withholding income tax, and social insurance premium that has been deposited is separated from cash and deposits of current assets as deposits of fixed assets. The credit rating method according to any one of claims 1 to 7. 前記会計処理外資産加味貸借対照表は、少なくとも預かっている消費税、源泉所得税及び社会保険料のうちいずれかの滞納分を流動資産の現金・預金から固定資産に組み入れたことを特徴とする請求項２乃至請求項７のいずれか１項に記載の信用格付方法。The non-accounted asset-added balance sheet is characterized in that at least the consumption tax, withholding income tax, and social insurance premiums that have been deposited are incorporated into cash and deposits of current assets into fixed assets. A credit rating method according to any one of claims 2 to 7. 前記滞納分が前記分離後の現金・預金の額を超えるときに該超えた額を借入金に準ずる負債として演算し、該借入金に準ずる負債に基づいて前記第２及び第３財務指標を演算することを特徴とする請求項８又は請求項９に記載の信用格付方法。When the delinquent portion exceeds the amount of cash and deposits after the separation, the excess amount is calculated as a liability according to the borrowing, and the second and third financial indicators are calculated based on the liability according to the borrowing. The credit rating method according to claim 8 or 9, characterized in that 貸借対照表、損益計算書を含む企業の財務諸表を分析して該企業の信用格付を行う信用格付装置において、
入力された前記財務諸表上の数値、前記貸借対照表及び前記損益計算書上の部分的な実質数値を表す財務追加情報、並びに、リース契約により使用しているリース物件のうち会計処理が簿外となっているオフバランスリース資産に関するオフバランス追加情報を記憶する記憶手段と、
前記記憶手段に記憶されたオフバランス追加情報に欠落があるか否かを判断し、欠落があると判断したときに、前記財務諸表上の数値から当該欠落部の数値をオフバランス推定値として算出するオフバランス推定値算出手段と、
前記記憶手段に記憶された貸借対照表上の数値、オフバランス追加情報乃至前記オフバランス推定値算出手段で算出されたオフバランス推定値に基づいて、前記オフバランスリース資産を前記貸借対照表における資産として加味したオフバランス貸借対照表上の数値を演算するオフバランス貸借対照表数値演算手段と、
前記オフバランス貸借対照表数値演算手段で演算されたオフバランス貸借対照表上の数値及び前記記憶手段に記憶された財務追加情報に基づいて、前記オフバランス貸借対照表の不健全資産を排除した修正貸借対照表上の数値を演算する修正貸借対照表数値演算手段と、
前記記憶手段に記憶された貸借対照表及び損益計算書上の数値、並びに、前記オフバランス貸借対照表数値演算手段で演算されたオフバランス貸借対照表上の数値から企業の表面的財務体質を多面的に表す複数の第１財務指標と、前記記憶手段に記憶された貸借対照表及び損益計算書上の数値、並びに、前記修正貸借対照表数値演算手段で演算された修正貸借対照表上の数値から企業の実質的財務体質を多面的に表す複数の第２財務指標とを演算する指標演算手段と、
前記指標演算手段で演算された第１及び第２財務指標を前記記憶手段に予め記憶され前記第１及び第２財務指標を構成する複数の指標毎に重み付けがなされた第１評点基準に従って評点して加算した加算値が、前記記憶手段に予め記憶され企業の信用の程度を複数に区分した信用区分のいずれに属するかを判定する判定手段と、
を備えた信用格付装置。 In a credit rating system that analyzes a company's financial statements including a balance sheet and profit and loss statement and performs credit rating on the company,
The entered financial statement figures, financial additional information representing the partial balance figures and partial actual figures on the income statement, and accounting out of leased property used by the lease contract Storage means for storing off-balance additional information on off-balance sheet lease assets
It is determined whether there is a loss in the off-balance additional information stored in the storage means, and when it is determined that there is a loss, the numerical value of the missing portion is calculated as the off-balance estimated value from the numerical value on the financial statement. Means for calculating the off-balance estimated value to be
The number value on the balance sheet, which is stored in the storage means, based on the off-balance estimation value calculated by the off balance additional information to the off-balance estimation value calculating means, the balance sheet the off-balance lease assets Off balance sheet numerical value calculation means for calculating the values on the off balance sheet, which is added as an asset in
Based on the off-balance balance sheet numerical financial additional information stored in numerical and said storage means on off-balance balance sheet calculated by the calculating means to eliminate the unhealthy assets of the off-balance balance sheet A modified balance sheet numerical operation means for calculating a value on the modified balance sheet,
The numbers on the balance sheet and income statement stored in said storage means, and, superficially financial position of companies from the off-balance balance sheet numerical numbers on off-balance balance sheet calculated by the arithmetic means a plurality of first financial measures multifaceted representing the said storage means the stored balance sheet and income statement numbers, as well as the modified balance sheet math means computed corrected balance sheet and index calculating means for calculating a plurality of second financial measures multifaceted represents a substantial financial position from the value of the company,
Scored according to a first scoring criterion weighting the first and second financial index calculated by the index calculation means for each of a plurality of indicators that constitute the previously stored first and second financial indicators in the storage unit is made Determining means for determining to which of a plurality of credit categories in which the added value thus added is stored in advance in the storage means and the degree of credit of the company is divided into a plurality of categories;
Credit rating device with. 貸借対照表、損益計算書を含む企業の財務諸表を分析して該企業の信用格付を行うためのプログラムであって、コンピュータを、
入力された前記財務諸表上の数値、前記貸借対照表及び前記損益計算書上の部分的な実質数値を表す財務追加情報、並びに、リース契約により使用しているリース物件のうち会計処理が簿外となっているオフバランスリース資産に関するオフバランス追加情報を記憶する記憶手段、
前記記憶手段に記憶されたオフバランス追加情報に欠落があるか否かを判断し、欠落があると判断したときに、前記財務諸表上の数値から当該欠落部の数値をオフバランス推定値として算出するオフバランス推定値算出手段、
前記記憶手段に記憶された貸借対照表上の数値、オフバランス追加情報乃至前記オフバランス推定値算出手段で算出されたオフバランス推定値に基づいて、前記オフバランスリース資産を前記貸借対照表における資産として加味したオフバランス貸借対照表上の数値を演算するオフバランス貸借対照表数値演算手段、
前記オフバランス貸借対照表数値演算手段で演算されたオフバランス貸借対照表上の数値及び前記記憶手段に記憶された財務追加情報に基づいて、前記オフバランス貸借対照表の不健全資産を排除した修正貸借対照表上の数値を演算する修正貸借対照表数値演算手段、
前記記憶手段に記憶された貸借対照表及び損益計算書上の数値、並びに、前記オフバランス貸借対照表数値演算手段で演算されたオフバランス貸借対照表上の数値から企業の表面的財務体質を多面的に表す複数の第１財務指標と、前記記憶手段に記憶された貸借対照表及び損益計算書上の数値、並びに、前記修正貸借対照表数値演算手段で演算された修正貸借対照表上の数値から企業の実質的財務体質を多面的に表す複数の第２財務指標とを演算する指標演算手段、
前記指標演算手段で演算された第１及び第２財務指標を前記記憶手段に予め記憶され前記第１及び第２財務指標を構成する複数の指標毎に重み付けがなされた第１評点基準に従って評点して加算した加算値が、前記記憶手段に予め記憶され企業の信用の程度を複数に区分した信用区分のいずれに属するかを判定する判定手段、
として機能させるためのプログラム。 A program for analyzing a company's financial statements including a balance sheet, profit and loss statement and making a credit rating of the company,
The entered financial statement figures, financial additional information representing the partial balance figures and partial actual figures on the income statement, and accounting out of leased property used by the lease contract Means for storing off-balance additional information on off-balance sheet lease assets
It is determined whether there is a loss in the off-balance additional information stored in the storage means, and when it is determined that there is a loss, the numerical value of the missing portion is calculated as the off-balance estimated value from the numerical value on the financial statement. Off-balance estimate calculation means,
The number value on the balance sheet, which is stored in the storage means, based on the off-balance estimation value calculated by the off balance additional information to the off-balance estimation value calculating means, the balance sheet the off-balance lease assets Off balance sheet numerical value calculation means for calculating the value on the off balance sheet, which is considered as an asset in
Based on the off-balance balance sheet numerical financial additional information stored in numerical and said storage means on off-balance balance sheet calculated by the calculating means to eliminate the unhealthy assets of the off-balance balance sheet Modified balance sheet numerical operation means for calculating the values on the modified balance sheet,
The numbers on the balance sheet and income statement stored in said storage means, and, superficially financial position of companies from the off-balance balance sheet numerical numbers on off-balance balance sheet calculated by the arithmetic means a plurality of first financial measures multifaceted representing the said storage means the stored balance sheet and income statement numbers, as well as the modified balance sheet math means computed corrected balance sheet index calculating means from the numerical computing a plurality of second financial measures multifaceted represents a substantial financial position of companies,
Scored according to a first scoring criterion weighting the first and second financial index calculated by the index calculation means for each of a plurality of indicators that constitute the previously stored first and second financial indicators in the storage unit is made Determining means for determining to which of a plurality of credit categories in which the added value thus added is stored in advance in the storage means and the degree of credit of the company is divided into a plurality of categories;
Program to function as. ネットワークを介してクライアント端末を信用格付サーバに接続し、貸借対照表、損益計算書を含む企業の財務諸表上の数値、前記貸借対照表及び前記損益計算書上の部分的な実質数値を表す財務追加情報、並びに、リース契約により使用しているリース物件のうち会計処理が簿外となっているオフバランスリース資産に関するオフバランス追加情報を前記クライアント端末から前記信用格付サーバに送信することにより、企業の信用格付情報を前記信用格付サーバから前記クライアント端末に送信する信用格付システムであって、A client terminal is connected to a credit rating server via a network, and a financial statement representing a financial statement of an entity including a balance sheet, a profit and loss statement, a financial statement representing the balance sheet and a partial real value on the profit and loss statement The company transmits the additional information and the off-balance additional information on off-balance sheet leased assets out of the leased property used by the lease contract from the client terminal to the credit rating server. A credit rating system for transmitting credit rating information of the client to the client terminal from the credit rating server,
前記信用格付サーバは、The credit rating server
受信した前記財務諸表上の数値、前記財務追加情報及び前記オフバランス追加情報を記憶する記憶手段と、Storage means for storing the received figures on the financial statements, the financial additional information, and the off-balance additional information;
前記クライアント端末から受信した格付依頼情報に基づいて企業の信用格付を行う信用格付手段と、Credit rating means for rating a company based on the rating request information received from the client terminal;
前記信用格付手段で格付された情報を前記クライアント端末に送信する信用格付情報提供手段と、Credit rating information providing means for transmitting information rated by the credit rating means to the client terminal;
を備えており、Equipped with
前記信用格付手段は、The credit rating system is
前記記憶手段に記憶されたオフバランス追加情報に欠落があるか否かを判断し、欠落があると判断したときに、前記財務諸表上の数値から当該欠落部の数値をオフバランス推定値として算出するオフバランス推定値算出手段と、It is determined whether there is a loss in the off-balance additional information stored in the storage means, and when it is determined that there is a loss, the numerical value of the missing portion is calculated as the off-balance estimated value from the numerical value on the financial statement. Means for calculating the off-balance estimated value to be
前記記憶手段に記憶された貸借対照表上の数値、オフバランス追加情報乃至前記オフバランス推定値算出手段で算出されたオフバランス推定値に基づいて、前記オフバランスリース資産を前記貸借対照表における資産として加味したオフバランス貸借対照表上の数値を演算するオフバランス貸借対照表数値演算手段と、The off-balance leased asset is an asset in the balance sheet based on the value on the balance sheet stored in the storage means, the off-balance additional information, or the off-balance estimated value calculated by the off-balance estimated value calculation means. Off-balance sheet numerical calculation means for calculating the values on the off-balance sheet including the
前記オフバランス貸借対照表数値演算手段で演算されたオフバランス貸借対照表上の数値及び前記記憶手段に記憶された財務追加情報に基づいて、前記オフバランス貸借対照表の不健全資産を排除した修正貸借対照表上の数値を演算する修正貸借対照表数値演算手段と、Correction based on the off-balance sheet balance numerical value calculated on the off-balance sheet balance numerical value calculation means and the financial additional information stored in the storage means, eliminating the unhealthy assets of the off-balance sheet balance A modified balance sheet numerical calculation means for calculating a balance sheet number,
前記記憶手段に記憶された貸借対照表及び損益計算書上の数値、並びに、前記オフバラThe values on the balance sheet and income statement stored in the storage means, and the off balance ンス貸借対照表数値演算手段で演算されたオフバランス貸借対照表上の数値から企業の表面的財務体質を多面的に表す複数の第１財務指標と、前記記憶手段に記憶された貸借対照表及び損益計算書上の数値、並びに、前記修正貸借対照表数値演算手段で演算された修正貸借対照表上の数値から企業の実質的財務体質を多面的に表す複数の第２財務指標とを演算する指標演算手段と、A plurality of first financial indicators, which represent in a multifaceted manner the superficial financial status of the company from the values on the off-balance sheet calculated by the balance sheet numerical calculation means, the balance sheet stored in the storage means and Calculate a plurality of second financial indicators that multilaterally represent the entity's substantial financial position from the figures on the income statement and the figures on the revised balance sheet calculated by the revised balance sheet numerical operation means Index calculation means,
前記指標演算手段で演算された第１及び第２財務指標を前記記憶手段に予め記憶され前記第１及び第２財務指標を構成する複数の指標毎に重み付けがなされた第１評点基準に従って評点して加算した加算値が、前記記憶手段に予め記憶され企業の信用の程度を複数に区分した信用区分のいずれに属するかを判定する判定手段と、The first and second financial indices calculated by the index calculating means are previously stored in the storage means, and are scored according to a first scoring standard in which each of a plurality of indices constituting the first and second financial indices is weighted. Determining means for determining to which of a plurality of credit categories in which the added value thus added is stored in advance in the storage means and the degree of credit of the company is divided into a plurality of categories;
備えたことを特徴とする信用格付システム。Credit rating system characterized by having.
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