本文選題：物流　切入點(diǎn)：信用風(fēng)險(xiǎn)　出處：《對(duì)外經(jīng)濟(jì)貿(mào)易大學(xué)》2017年碩士論文

【摘要】：為適應(yīng)激烈的商業(yè)競(jìng)爭(zhēng)環(huán)境和市場(chǎng)變化,企業(yè)為贏得客戶(hù)、擴(kuò)大市場(chǎng),除了傳統(tǒng)的渠道、營(yíng)銷(xiāo)、產(chǎn)品質(zhì)量、價(jià)格等手段外,賒銷(xiāo)已成為了普遍且不可或缺的手段。應(yīng)收賬款固然可以助推收入的增長(zhǎng),同時(shí)也將降低資金使用效率并帶來(lái)經(jīng)營(yíng)風(fēng)險(xiǎn)。信用風(fēng)險(xiǎn)防范及應(yīng)收賬款管理早已成為企業(yè)風(fēng)險(xiǎn)管控的重要內(nèi)容。作為物流業(yè)中的傳統(tǒng)業(yè)務(wù),貨物運(yùn)輸代理業(yè)務(wù)與國(guó)際及國(guó)內(nèi)貿(mào)易息息相關(guān)并成為物流鏈條中的必要環(huán)節(jié)。同時(shí)該行業(yè)也是一個(gè)完全競(jìng)爭(zhēng)的細(xì)分市場(chǎng),但其業(yè)務(wù)模式和企業(yè)特點(diǎn)都給其信用風(fēng)險(xiǎn)管理帶來(lái)了極大難度。本文以H物流企業(yè)實(shí)際情況作為研究對(duì)象,更多以實(shí)踐角度結(jié)合國(guó)內(nèi)貨代行業(yè)現(xiàn)狀,分析貨運(yùn)代理企業(yè)特點(diǎn)及H企業(yè)信用風(fēng)險(xiǎn)管理中面臨的困境,諸如:應(yīng)收賬款墊資成本及信用風(fēng)險(xiǎn)高于業(yè)務(wù)收益、信用政策難以有效執(zhí)行、授信額不合理導(dǎo)致過(guò)度授信或抑制銷(xiāo)售等問(wèn)題。最終根據(jù)典型問(wèn)題,從企業(yè)內(nèi)控等角度對(duì)其信用風(fēng)險(xiǎn)管理的現(xiàn)狀做出綜合分析及評(píng)價(jià),并有針對(duì)性地提出關(guān)鍵管控環(huán)節(jié)的建議。
[Abstract]:In order to adapt to the fierce business competition environment and market changes, in order to win customers and expand the market, in addition to traditional channels, marketing, product quality, price and other means, credit sales has become a universal and indispensable means.Accounts receivable can not only boost the growth of income, but also reduce the efficiency of the use of funds and bring operational risks.Credit risk prevention and accounts receivable management has become an important part of enterprise risk management.As a traditional business in logistics, freight forwarding is closely related to international and domestic trade and becomes a necessary link in logistics chain.At the same time, the industry is also a completely competitive market, but its business model and enterprise characteristics have brought great difficulty to its credit risk management.This paper takes the actual situation of H logistics enterprise as the research object, and analyzes the characteristics of freight forwarder enterprise and the plight of credit risk management in H enterprise from the perspective of practice combined with the current situation of domestic freight forwarding industry.For example, the cost and credit risk of accounts receivable is higher than that of business income, the credit policy is difficult to carry out effectively, and the credit amount is unreasonable, which leads to over-credit or inhibit sales and so on.Finally, according to the typical problems, this paper makes a comprehensive analysis and evaluation of the current situation of credit risk management from the angle of enterprise internal control, and puts forward some suggestions on key management and control links.
【學(xué)位授予單位】：對(duì)外經(jīng)濟(jì)貿(mào)易大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類(lèi)號(hào)】：F259.23;F253.7
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本文編號(hào)：1701314