信用評等在國內已逐漸受到重視，專業與權威的信用評等機構也日形重要，而信評單位必須建立一套精確而公平的信用評等制度。我國銀行公會所頒行的「授信企業信用評等表」，其評估項目包含財務資料與不可量化的評估指標，係由授信評估人員依經驗法則評估而得，然而評估方式因過於主觀而逐漸流於形式。為模擬信評專家依經驗法則評估信用的程序模式，本研究使用案例式推理法，建立信用評等案例式推理系統，提供建立系統的程序與建議，改善傳統信用評等評估方法，提高授信決策品質，並以電腦化的評估作業，增加評估的效率與方便性，使得日益受到重視的信用評等評估方式能夠獲得較佳的改善。
本研究使用台北市銀行公會公布使用的信用評估要點為案例式推理的索引，以案例式推理建立一信用評等系統，使用人工智慧與電腦化的方式推論企業的信用等級，改善傳統信用評等方式，並提高評估效率。所建立的信用評等案例式推理系統雛形，經過測試與驗證，推論的結果令人滿意，可以供信評機構做為參考，加以擴充並視信評機構個別的需要予以適當調整，即可建立一套完整的信用評等系統，以提供信用決策的參考。

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