【作者】 何平；

【导师】 姚梅芳；

【作者基本信息】 吉林大学 ， 企业管理， 2004， 硕士

【摘要】 随着市场经济的不断发展，买方市场的逐步形成，企业间的交易越来越多的采取了信用交易方式。随之而来的，企业的逾期应收账款不断增加，大量呆账、坏账吞噬了企业的预期利润。这种状况使这些企业陷入了销售与现金回收两难的境地：一方面，企业为了扩大销售额和市场占有率，必须采取信用销售（赊销）的方式；另一方面，客户的信用风险难以控制，货款不能及时收回，造成流动资金紧张。大量的调查研究表明，企业的应收账款不能得到有效的控制，表面上看是不良的市场环境和客户信用状况所致，然而其直接和根本的原因却在于企业内部管理的缺陷。我国企业由于受传统的计划经济体制和管理模式影响，内部管理机制不尽合理，缺乏信用管理职能。因此，通过建立企业信用风险管理体系，加强企业信用管理来降低企业交易成本、促使企业现金良性流动，势必会成为企业参与市场竞争、决胜千里的有利武器。建立企业信用风险管理体系可以分成两大块，包括设立一个信用管理部门和建立三套企业信用风险管理制度，即客户资信管理制度、客户授信管理制度、应收账款监控制度。首先，我们将整个企业信用风险管理视作一个系统工程，把相关管理部门分成若干子系统，在各子系统的运作和相关配合下，使整个信用风险管理系统形成一个有机的整体，最终达到提高交易效率，降低企业信用风险的目的。因此，企业应该设立独立的信用管理部门，以信用管理为核心，将企业的销售、财务和信息管理有机的结合起来，形成一个完整的、科学的内部管理系统。该部门应该直接由副总经理领导并与销售部门和财务部门平行。在设立企业信用<WP=81>风险管理部门的过程中，首先要明确该部门的职能和工作内容。然后，再根据职能和工作内容设置相应的职能部门。任何部门都涉及到一个业绩评价的问题，对于企业信用风险管理部门的业绩评价采用的评价指标是销售未清账期（DSO）。在建立了企业信用管理部门后，就能够有效的组织企业的信用管理，实施三套企业信用风险管理制度。客户资信管理制度根据企业信用风险管理各个具体环节的系统分析，是企业信用风险管理的第一步，该项制度的充实和完善可以极大的减少企业与客户之间的信息不对称状况。客户资信管理制度主要包括客户信息的搜集和建立客户档案。搜集客户信息，首先要明确需要搜集客户哪方面的信息。从风险防范的角度分析，需要搜集有关法人信用、品牌信用、交易信用等方面的关键信息。明确了需要搜集的信息类别后，就要为搜集信息寻找渠道，能够得到信息的渠道有直接来自于客户的信用信息、来自于企业经营活动的信息、来自于专业信用信息搜集渠道和公共信息渠道的信息。本文还对从每种渠道获得信息的方法也做了详细阐述。对于每个客户，企业都要建立一个客户档案。企业搜集到的客户信息要及时录入客户档案中，并定期更新客户信息。客户授信管理制度的信用评价和信用决策是企业信用风险管理体系的核心环节。主要是信用风险管理部门将得到的客户信用信息，通过一定的技术进行量化，根据定性和定量分析的结果，对客户授予正确的信用决策，使企业增加销售量的同时减少和避免信用风险。对客户的信用评价采用了特征分析模型，因该模型能够较全面的反映客户各方面的信用能力，恰当的评价客户的信用。且该模型的适用性很强，在客户信息不全的情况下同样适用。对客户的信用额度的确定采用的是营运资产分析模型。本文认为，企业给客户的赊销额度，不是单纯的按照客户的信用额度来授予的，而是结合本企业的实际情况制定<WP=82>的。因此，本文引进了信用限额这一概念，信用额度是依据客户的客观资信状况做出的判断，而信用限额则是企业允许客户占用应收账款的最高限额。在确定客户的信用限额时，要根据企业的战略规划、竞争对手的赊销政策、市场环境来制定赊销总额，然后根据预算后所能接受的应收账款总额和客户的信用等级来确定每个客户的信用限额。应收账款监控制度中，明确了对应收账款的监控是通过账龄记录和账龄分析来制定各时期的应收账款管理政策。即通过掌握相关技术，制定应收账款监管的政策和程序，将应收账款的管理成本、机会成本等降到合理水平，使信用风险得以减少，并通过企业外部信用保险或保理商等机构将信用风险进行转嫁，以减少企业自身的信用风险。对于企业已经形成的拖欠账款，企业的信用风险管理部门应对此做出部署和决策进行追收，以保证挽回即将造成的信用损失。上述每一个管理环节都是一环扣一环，企业信用风险管理的各个制度都是彼此相关的，它们之间严谨的顺序性决定了整个企业信用风险管理体系的有效性和功能性。对建立企业信用风险管理体系进行了一番理论研究后，在本文的末尾，通过一则案例来具体说明了企业信用风险管理体系的建立过程。更多还原

【Abstract】 With constant development of market economy, buyer’s market gradual to take shape, trade of enterprise more and more to take the transaction way of credit. Following, the overdue account receivable of enterprises is increasing constantly, a large number of bad debt, bad account engulf the anticipated profits of enterprises. This kind of state makes these enterprises in the condition that sell and retrieve and face a difficult choice with the cash: On one hand, enterprises must take the measure of credit sales (sells on credit ) in order to expand the sales amount and occupation rate of market; On the other hand, the customer’s credit risks are difficult to control, the payment for goods can’t be regained in time, cause the circulating fund tense . A large number of investigations indicate, the account receivable of enterprises can’t get effective control, outwardly result from bad market environment and customer’s credit state, but its direct and basic reason lie in defect of management inside the enterprise. Because enterprises of our country are influenced by traditional planned economic system and management mode, the inside mechanism of management is unreasonable, lack the management function of credit. So through establish the system of enterprise’s credit risk management , strengthen enterprise credit management is it reduce enterprise transaction cost , impel enterprise cash benign flow to come, certainly will become enterprise market competition of participating in , decide the issue of the battle to favorable weapons thousand li.Establishing the system of enterprise’s credit risk management can divide into two great one , including set up a credit administrative department and set up the credit risks management system of three sets of enterprises, namely customer credit management system , customer award letter management system , account receivable to control the system.First of all, we regard the whole enterprise’s credit risk management as a system engineering, divide the relevant administrative department into <WP=84>several subsystems, under the operation and cooperating relevantly of every subsystem, make the administrative system of the whole credit risks form an organic whole , reach and improve trade efficiency finally, purpose to reduce enterprise’s credit risks. So, enterprises should set up independent credit administrative department, regarding managing in credit as the core, conbine the sale , financial affairs and information management of enterprises organically together, form an intact , scientific inside administrative system. Department this should and sales department and financial department are parallel by vice president leader directly. During the process of setting up credit risks administrative department of enterprises, should define the function of this department and working content first. Then, set up the corresponding functional department according to the function and working content again. Department any involve one issue that achievement appraises, evaluation index adopted to appraise to sell outstanding account issue (DSO) as to enterprise credit risks achievement of administrative department.After setting up enterprise credit administrative department, can effective organization credit of enterprise manage; implement the credit risks management system of three sets of enterprises.Customer’s credit management system, according to the network analysis of each concrete link of risk management of enterprise’s credit, it is for enterprise first of the credit risk management ones step,the the substantial and perfections of system can great reduction enterprise and the information asymmetry states of customer. Customer credit management system main including customer’ s information collection and file , customer of setting-up ,. Collect customer information , should first is it collect which message of it will be customer to need clearly. Analyse in term of keeping a lookout in risk , need to collect the key information about legal person’s credit , brand credit , trade c更多还原