| 中小企业信用管理方式探究 |
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| 引用本文： | 林育芳. 中小企业信用管理方式探究[J]. 西安石油大学学报(社会科学版), 2014, 0(2): 61-66 |
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| 作者姓名： | 林育芳 |
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| 作者单位： | 中共泉州市委党校,福建泉州362000 |
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| 摘 要： | 为使我国中小企业的信用管理流程化、科学化、规范化，特提出了中小企业信用管理必须遵循综合循环、环环相扣、成本效益、螺旋上升的原则，采用“计划、执行、检查和优化”的方式进行管理，以期为我国中小企业的信用管理提供科学依据。
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| 关 键 词： | 中小企业 信用管理 PDCA理论 应收账款 风险评估 |
On the Credit Management of Small - Medium Enterprises |
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| LIN Yufang. On the Credit Management of Small - Medium Enterprises[J]. Journal of Xi‘an Shiyou University:Social Science Edition, 2014, 0(2): 61-66 |
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| Authors: | LIN Yufang |
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| Affiliation: | LIN Yufang ( Party School of CPC Quanzhou Municipal Committee, Quanzhou, Fufian 362000, China ) |
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| Abstract: | In order to make the credit management in SMEs become the streamline,scientism and stand- ardization,it is presented that credit management in SMEs should follow the principle of comprehensive recycling, interlocking and spiraling, and adopt the method of plan, execution, detection and optimization in the credit management. It is hopeful this study can provide scientific basis for the credit management of SMES in China. |
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| Keywords: | small - medium enterprises （SMEs） credit management PDCA theory account receivable risk evaluation |
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