| 基于非预期损失的赊销风险控制研究 |
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| 引用本文： | 刘国强,周宗放,宋新民,石勇.基于非预期损失的赊销风险控制研究[J].管理评论,2010(2). |
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| 作者姓名： | 刘国强 周宗放 宋新民 石勇 |
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| 作者单位： | 电子科技大学经济与管理学院;中国科学院虚拟经济与数据科学研究中心; |
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| 基金项目： | 国家自然科学基金项目(70671017) |
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| 摘 要： | 本文针对企业赊销风险及其控制方法进行研究,提出了企业经风险调整后的赊销收益(Risk-Adjusted Return on Credit Sale,RARCS)的概念及其计算方法;进而得到企业为防备由赊销风险引发的非预期损失(Unexpected Loss,UL)应备留的赊销风险资本(Capital at Cedit Sale Risk,CCSR),并建立了经风险调整后的赊销风险资本收益模型(CS-RROC)。在本文的研究中,由于考虑了赊销非预期损失,使企业赊销收益与其所承受的风险相匹配。最后给出示例。
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| 关 键 词： | 赊销风险资本(CCSR) RARCS 非预期损失(UL) CS-RROC模型 |
A Research on Control of Credit sale Risk in View of Unexpected Loss |
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| Liu Guoqiang,Zongfang Zhou,Song Xinmin , Shi Yong.A Research on Control of Credit sale Risk in View of Unexpected Loss[J].Management Review,2010(2). |
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| Authors: | Liu Guoqiang Zongfang Zhou Song Xinmin Shi Yong |
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| Institution: | Liu Guoqiang1,Zongfang Zhou1,Song Xinmin1 , Shi Yong2(1.School of Management , Economics,University of Electronic Science & Technology of China,Chengdu 610054,2.CAS Research Center On Fictitious Economy & Data Science,Beijing 100190) |
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| Abstract: | This paper researches the method of how to control the credit sales'risk,and puts forward the concept of risk-adjusted return on credit sale and its calculation method;and then it gets the capital at credit sale risk to guard against the unexpected loss triggered by the credit sales risk that should be prepared by enterprises,and the establishment of risk-adjusted return of credit risk capital model.In this study,taking into consideration the unexpected loss of credit enables enterprises to match the benefi... |
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| Keywords: | Capital at credit sale risk risk-adjusted return on credit sale unexpected loss CS-RROC |
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