【作者】 刘俊芹；

【导师】 蒋敏元；

【作者基本信息】 东北林业大学 ， 林业经济管理， 2010， 博士

【摘要】 市场经济就是信用经济,在市场经济条件下,信用是企业的无形资本可称为信用资本。信用资本是现代企业的形象、品牌,是企业发展的基石,是提高企业效益和增强竞争能力的特殊经济资源,在现代经济中发挥重要作用。企业信用管理就是通过运作,使企业的收益最大和风险最小,实现效益最大化。林业企业作为现代企业的一部分,既有与其他企业一致的共性,也有其个性。从经营对象看,林业企业以森林资源为经营对象,具有一般企业所没有的特点,如生产经营内容的多样性、经营范围的广扩性,生产经营活动的高风险性、主体生产经营活动的不可移动性等,林业企业是一个既从事以林产品为主并附带其它产品的多种商品生产,又从事非商品性生产,为社会提供生态环境效益的不同于一般企业的特殊组织。从管理体制看,林业企业既从事森林资源经营活动,又同时肩负政府、社会和公益事业的功能,区域内的文教、卫生、公检法和公益性支出仍由企业承担,既有企业的职能,也有政府的职能。具有“政企合一”特点的林业企业生产大量的木材满足国家经济建设的需要,由于没有完全融入市场经济,因而发展缓慢,管理落后。研究这种类型企业的信用管理体系的建立对提升其管理水平,改善经营状况具有重要的现实意义。主要体现在：有利于提升林业企业的综合竞争力；有利于规范信用市场秩序,推动市场经济发展；有利于林业企业申请贷款和赊购；有利于林业企业进行国际贸易；有利于扩大林业企业的信角购销规模,建立良好的客户关系,奠定长期发展的基础。本研究主要运用了系统和比较分析相结合,定性与定量相结合,应用新理论和新方法,研究了林业企业信用管理的主要问题,构建林业企业信用管理体系。得出以下研究成果。(1)分析了林业企业信用管理的现状,提出了林业企业信用管理的合理定位,即健全的信用管理体系有助于林业企业提升其整体价值,是企业经营的核心理念和企业发展的根本。(2)提出了林业企业信用管理体系的受信管理和授信管理、监管、信息化系统和信用管理的保障各层次内容,探讨了构建林业企业信用管理体系的原则和指导思想,以及林业企业信用管理体系构架的构件和各构件之间的关系。(3)构建了林业企业信用管理指标体系。在现有企业信用评价指标体系的基础上,结合林业企业的特点,以林业企业信用评价为综合指标,以财务能力、发展能力和中介评价为准则要素,融合了财务弹性、担保、资产负债率、竞争能力、人力资源水平、资本获利增长指数、道德品质、财务信息质量和信用记录等九个具体指标,创建了完整的指标体系；并利用层次分析法计算确定了该指标体系的各层次的权重,最后利用模糊数学原理,构建了林业企业信用评价模糊综合评判模型。(4)具体研究了林业企业信用销售的特点,林业企业应收账款的管理和控制方式,林业企业信用管理的组织机构和林业企业信用风险的转移方式。(5)提出了林业企业监管体系,从企业内部、中介机构和政府等多层面、多角度设计监管措施；(6)从G&B的双重属性出发,设计林业企业信用管理的信息化系统。研究了信息化系统的总体框架和系统的主要功能。(7)从信用管理的观念、信用管理的道德文化环境、信用管理的法律制度、企业信用管理制度、不良信用的惩罚机制以及信用中介服务机构等六个方面,提出了林业企业信用管理的保障措施。更多还原

【Abstract】 Market-oriented economy is credit economy. In the context of market-oriented economy, credit is the invisible credit capital of enterprise. Credit capital is the image and brand of enterprise, the cornerstone of enterprise development, the special economic resources of improving the effectiveness and enhancing the competitiveness of enterprise, playing an important role in economy. Credit management is maximizing the profit and minimizing the risk of enterprise.Forestry enterprise, as a part of enterprise, has something in common with other enterprises; however, it also has its own features. In terms of the objects of operation, forestry enterprise involves forestry resources, having its own features not shared by other enterprises, such as the diversity of operation, the wide scope of operation, the high risk of operation, and the immovability of operation, etc. Forestry enterprise is a multi-goods production, aiming at forestry products and other products; and it is a special organization offering the benefits of ecological environments for the society. In terms of the mechanism of management, forestry enterprise involves both the managing activities of forestry resources and the functions of government, society and public welfare. The expenditure of culture, education, healthcare, public security, procurator organs, people’s courts are all paid by enterprises that performs the functions of both enterprise and government. With the blending of "politics and enterprise" as its feature, forestry enterprise produces a large amount of timber to satisfy the national economy. Because forestry enterprise has not been fully combined with the market-oriented economy, it develops slowly and has a backward management. Therefore, it is greatly significant to study the credit management of this type of enterprise in order to raise the level of management and improve the operating situation, which helps to enhance the comprehensive competitiveness of forestry enterprise, regulate the order of credit market, promote the development of market-oriented economy, apply for loan and purchase on credit, encourage international trade, broaden the scope of purchase on credit, establish a good relationship with customers, lay the foundation of a long-term development.By using new theories and methods, combined with a qualitative and quantitative research design, this study explores the issue and construction of credit management system of forestry enterprise.(1) This study analyzes the present situation of the credit management of forestry enterprise, proposes a reasonable orientation for it, i.e. a sound system of credit management helps to raise the whole value of forestry enterprise; it is the core conception of management and very fundamental to the development of enterprise.(2) This study raises the issues of the credit management system of forestry enterprise in supervision, information system and different safeguard levels, investigates the principles and guidelines for the construction of credit management system which can be divided into three different levels, assembles components of credit management system, and elaborates relationship between each part.(3) Based on the present evaluation index system of enterprise credit, combining the characteristics of forestry enterprise, with the credit evaluation of forestry enterprise as a comprehensive index, with financial capacity, development potential and intermediary evaluation as criterion elements, integrating financial flexibility, security, asset-liability ratio, competition ability, level of human resources, capital profit growth index, moral character, quality of financial information and credit records. These nine .specific indexes constitute a complete index system. By means of a hierarchical analysis and calculation, the index system of the weight of each level is determined. Finally, through the principles of fuzzy mathematics, a comprehensive evaluation model of fuzzy credit evaluation of forestry enterprise is established.(4) This study discuss the characteristics of the credit sales of forestry enterprise, the receivable payments and the management and control methods of the credit management of forestry enterprise, the organization of the forestry enterprise and the transfer of credit risk.(5) This study proposes that credit supervision should be designed from various angles, interpreting the supervision system from the point of view of enterprises, intermediary agencies and government, elaborating the regulation measures of credit management.(6) From G&B’s dual nature, this study designs the information system of credit management of forestry enterprise, investigates the overall framework and function.(7) The credit management of forestry enterprise puts forward six measures concerning credit management concept, the environment of the moral culture of credit management, the legal system of credit management, the credit management system of enterprise, the punishment mechanism of bad credit and the agencies of credit service.更多还原