应收账款的信用风险管理研究

随着中国加入WTO,国际国内市场的竞争进一步加剧,买方市场普遍形成,信用销售正在成为企业销售的主要手段之一。社会经济的快速发展,无论是海外还是国内,除了传统的质量、价格和服务等竞争手段之外,交易方式已经成为新的竞争手段,信用交易渐渐成为潮流。良好的信用管理已成为企业生存发展的基础和提高市场竞争力的关键。由于我国企业尚未建立科学的信用管理制度,企业赊销后坏账严重、账款拖欠时间长,平均坏账率高,很多企业为避免风险而放弃信用销售,致使企业市场竞争力大大削弱。信用风险已成为我国企业最亟待解决的问题之一。

Study on the Venture Management of Accounts Receivable Credit

With China's accession to WTO,the competition of international and domestic market intensifies fiercely;credit has become one of the major sale measures for enterprises since the buy market has already been constructed.Rapid socio-economic development,domestic or overseas,has made credit to be the new competitive means besides quality,price and service.Thus,favorable credit management is regarded as the vital factor for promoting enterprises and enhancing the market competitiveness.However,since Chinese enterprises have not yet established a scientific credit management system,many enterprises skip credit sales to reduce the risk of serious bad debts,which has greatly weakened the competitiveness of enterprises in our country.