Research on credit risk evaluation of B2B platform supply chain financing enterprises based on improved TOPSIS

This paper establishes a credit evaluation index system for B2B platform supply chain financing enterprises, which consists of four levels: B2B platform, supply chain financing enterprises, core enterprises and supply chain collaboration. Taking 24 samples of supply chain financing enterprises listed on GEM from six well-known B2B platforms in China as the research objects, the credit risk of supply chain financing enterprises on B2B platform is dynamically evaluated by using the improved TOPSIS method incorporating time dimension. The research shows that the strong comprehensive strength of core enterprises, close supply chain collaboration and good credit status of enterprises themselves have a favourable impact on the credit evaluation of supply chain financing of enterprises; high-quality B2B platform is beneficial for enterprises to carry out supply chain financing and attract more high-quality supply chain enterprises to cooperate.