Abstract: Efforts are made to construct the credibility risk indicators system for listed companies. The paper chooses all
the specific indices in the annual financial statements of listed companies based on4 categories of standard level, namely profit- ability, solvency, development capacity and management ability. Then the missing data are recuperated, and on the basis of the ensured completeness of data, the principal information variables were selected by the improved principal component analy- sis(PCA) and therefore the objective indices are thus obtained, and then the weight of each indicator is decided on by use of entropy weight method rather than expert-grading method which is blamed for its strong subjectivity. By taking full advantage of the self-expression of data and eliminating the influence of subjective factors, the credibility risk evaluation indicators system
is eventually established and is then given a contrastive analysis against the most representative method of subjective weighting.