Beginning with the validity of the existing credit risk evaluation indicator system in Chinese enterprises, the study explores and identifies, through a series of empirical study, the statistical eigenvalue of the credit risk evaluation indicators in the process from the Pass-Special mention-Substandard-Doubtful-Loss. Combining the orientation of the credit risk evaluation indicator with the value tendency of liability Agent, the author puts forward some feasible approaches to improving the validity of the existing credit risk evaluation indicator system in Chinese enterprises.