RAROC原则下的企业客户赊销风险管理机制研究

本文引入RAROC方法对企业客户赊销风险进行分析,计算经企业赊销风险调整后的收益以及企业为防备非预期损失导致破产或自身信用的转移而必须的”风险资本”,进而计算RAROC(经风险调整后的资本收益)使企业赊销产生的收益与所承受风险匹配。这不仅使企业能够在整体上控制赊销风险,正确处理赊销与业务发展之间的均衡关系,完善企业的风险管理目标,而且还可用于单笔赊销业务的评估以及对企业信用管理部门、销售人员等的业绩考核。

Study of Mechanism of Enterprise Customer''''s Credit Risk Management Using RAROC

This paper introduces a new method,Risk Adjusted Return on Capital(RAROC),to analyze the enterprise's customer credit risk and calculate the profit adjusted for credit risk and the necessary capital-at-risk which is used to avoid the bankruptcy caused by unexpected loss or to support the company when the credit rate migrates.After calculating RAROC the paper will match the profit and the cost brought by credit sale.By doing so,a company will be able to put risk under control.Furthermore,a healthy relationship between risk-controlling and business development is beneficial to a company's risk control.The RAROC can also be used to evaluate a single business transaction and personnel's achievements in management and sales sections.