ارائه راهبردهایی برای توسعه نظام اعتبارسنجی شرکت‌های کوچک و متوسط دانش‌بنیان

نوع مقاله : مقاله پژوهشی

نویسندگان

1 هیئت علمی همکار دبیرخانه شورای عالی انقلاب فرهنگی، دانش‌آموخته دکتری رشته مدیریت تکنولوژی، دانشگاه علامه طباطبایی، تهران

2 عضو هیئت‌علمی، پژوهشکده مطالعات فناوری، تهران

3 عضو هیئت‌علمی، پژوهشکده مطالعات فناوری، تهران.

چکیده

با توجه به اهمیت شرکت‌های کوچک و متوسط دانش‌بنیان در تحقق اقتصاد دانش‌بنیان، رفع مسائل فراروی توسعه آن‌ها اهمیت فراوانی دارد. محدویت‌های تامین مالی نیز یکی از این مسائل است که ریشه در نقصان اطلاعات مورد نیاز شرکت‌های ارائه‌دهنده خدمات مالی برای ارائه خدمت به شرکت‌های کوچک و متوسط دانش‌بنیان دارد. ارتقای اعتبارسنجی به‌عنوان راهکاری برای رفع مساله اطلاعات ناقص، نیازمند اتخاذ راهبردهایی در خصوص سه رکن اصلی نظام اعتبارسنجی یعنی موسسات تخصصی اعتبارسنجی، سازوکارهای تنظیم‌گری و نهادها و سازوکارهای به‌اشتراک‌گذاری داده می‌باشد. بدین‌منظور پژوهش حاضر با استفاده از روش پژوهشی کیفی مبتنی بر مصاحبه و تحلیل محتوای کیفی، به دنبال ارائه راهبردهایی به‌منظور توسعه نظام اعتبارسنجی این شرکت‌ها بوده است. نتایج پژوهش نشان می‌دهد که در کنار راهبردهای عمومی برای ساماندهی زنجیره ارزش اعتبارسنجی، شکل‌گیری نهادهای تخصصی و تسهیل تبادل داده‌ها با رعایت ملاحظات، راهبردهای اختصاصی نیز برای ارتقای اعتبارسنجی شرکت‌های کوچک و متوسط دانش‌بنیان قابل پیگیری است. این راهبردها با توجه به ویژگی‌های خاص شرکت‌های دانش‌بنیان، ناظر به توسعه مدل‌های اعتبارسنجی آینده‌نگر، استفاده از استانداردهای حسابداری ثبت دارایی‌های نامشهود و تسهیل دسترسی به داده‌های این شرکت‌ها از طریق ایجاد پایگاه داده تخصصی در حوزه دانش‌بنیان هستند.

کلیدواژه‌ها

موضوعات


عنوان مقاله [English]

Providing Strategies for the development of credit scoring system of small and medium-sized knowledge-based enterprises in Iran

نویسندگان [English]

  • Seyed Ali Fatemi Khorasgani 1
  • Meysam Narimani 2
  • Seyed Mohammad Sahebkar Khorasani 3
  • Roohollah Aboojafari 2
1 Collaborating faculty, Secretariat of Supreme Council of the Cultural Revolution, PhD of Technology Management, Allameh Tabataba’i University
2 Faculty member, Technology Studies Institute, Tehran, Iran.
3 Faculty member, Technology Studies Institute, Tehran, Iran.
چکیده [English]

Due to the importance of Knowledge-based SMEs in the development of knowledge-based economy, it is very important to address the issues facing their development. Financing is one of these issues rooted in the information asymmetry between Knowledge-based SMEs and the credit market. Promotion of credit scoring as a solution to resolve imperfect information, requires adopting strategies regarding the three main pillars of the credit scoring system, i.e. specialized credit rating agancies, regulatory mechanisms, and data sharing institutions and mechanisms. For this purpose, this research, using the qualitative research method based on interviews and qualitative content analysis, tries to provide strategies for developing the credit scoring system of these enterprises. The results of this study show that in addition to general strategies for organizing the value chain of credit scoring, the formation of specialized institutions, and facilitating data exchange with confidentiality consideration, specific strategies to improve the credit scoring of knowledge-based SMEs can be pursued. Given the specific characteristics of knowledge-based enterprises, these strategies aimed at developing forward-looking credit scoring models, modifying accounting standards for recording intangible assets, and facilitating access to the data of these companies by creating a specialized database in the field of knowledge-based enterprises.

کلیدواژه‌ها [English]

  • finance
  • imperfect information
  • credit risk
  • credit rating agency
  • data sharing
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