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The paper industry mainly include the manufacture of paper pulp manufacture, paper and paper products. The industry has significant economies of scale and capital-and technology-intensive products widely used, an important force in industries associated with high, stimulating the development of forestry, agriculture, chemical industry, machinery manufacturing, environmental protection, automatic control, printing, packaging industry. China's paper industry has a certain degree of particularity. Developed countries or regions of the paper industry mainly wood pulp fibers such as raw materials, a higher degree of integrated pulp and paper, China's paper-making raw materials long reeds, bamboo, grasses and other non-wood pulp-based, integrated pulp and paper lack of supply of wood pulp in its infancy stage, and more dependent on imports. Developed countries or regions, the paper industry has been basically realized three-dimensional comprehensive development and utilization of recycling economy and resources, and our relative lack of three-dimensional development and utilization of resources, pollution and high energy consumption. With the development of the world economy, the consumption of paper products rapid growth, the future development of the paper industry will face resource constraints, pressure on the environment and other issues, especially in this situation, the problems faced by the paper industry in China. In view of the characteristics and particularities of China's paper-making enterprises, the special effects and the credit risk of the paper-making enterprises, the credit evaluation of the domestic paper companies should be based on the particularity of the paper industry risk to specialized evaluation method. Therefore, the paper first review and summarize the relevant theoretical literature on domestic and foreign credit evaluation and theoretical basis of the statement of the credit evaluation development, targeted pointed out that the current credit evaluation of the status quo. The one hand, using the mathematical model, focusing on the stock price, financial data analysis, Discussion on China's applicability is still in development. On the other hand, most of the credit assessment is the evaluation of all industries, the lack of refinement of the industry. On this basis, the operating characteristics and inherent characteristics of China's paper-making enterprises to construct the evaluation index system is divided into the financial class and non-financial. Including indicators for the financial class to use a partial correlation analysis and factor analysis in mathematical statistics method to select it and to determine the weight of non-financial indicators to take expert score and merit-based comparison method to analyze, select and determine the weight. Finally, the evaluation index system is a typical case of application analysis, concluded draw conclusions, and several follow-up study suggests inadequacies.
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