發(fā)布時(shí)間：2018-01-04 18:27

  本文關(guān)鍵詞：長(zhǎng)沙新振升集團(tuán)有限公司信用風(fēng)險(xiǎn)管理研究　出處：《湖南大學(xué)》2013年碩士論文　論文類型：學(xué)位論文

  更多相關(guān)文章： 新振升集團(tuán) 賒銷 應(yīng)收賬款 信用風(fēng)險(xiǎn) 信用風(fēng)險(xiǎn)管理

【摘要】：目前我國(guó)的市場(chǎng)經(jīng)濟(jì)已經(jīng)進(jìn)入了買方經(jīng)濟(jì),伴隨著市場(chǎng)競(jìng)爭(zhēng)的日趨激烈,企業(yè)經(jīng)營(yíng)面臨很多實(shí)際問(wèn)題。由于企業(yè)的生產(chǎn)規(guī)模不斷擴(kuò)大,向社會(huì)提供的產(chǎn)品數(shù)量不斷增多,企業(yè)面臨如何把產(chǎn)品銷售出去,如何有效擴(kuò)大銷售額,擴(kuò)大市場(chǎng)占有率,減少庫(kù)存積壓,實(shí)現(xiàn)企業(yè)利潤(rùn)最大化等問(wèn)題。除了依靠產(chǎn)品質(zhì)量、價(jià)格、售后服務(wù)、廣告等方式促銷外,賒銷是企業(yè)擴(kuò)大銷售、應(yīng)對(duì)市場(chǎng)競(jìng)爭(zhēng)的一種必然選擇。然而伴隨著賒銷的銷售方式,所帶來(lái)的是現(xiàn)金周轉(zhuǎn)風(fēng)險(xiǎn)和壞賬風(fēng)險(xiǎn),有些企業(yè)甚至面臨破產(chǎn)倒閉的危險(xiǎn)。因此,對(duì)信用風(fēng)險(xiǎn)管理進(jìn)行研究具有重要的理論意義和現(xiàn)實(shí)意義。 長(zhǎng)沙新振升集團(tuán)有限公司同樣也曾經(jīng)面臨信用風(fēng)險(xiǎn)管理的困境。本文在借鑒已有的信用風(fēng)險(xiǎn)管理研究的基礎(chǔ)上,分析了長(zhǎng)沙新振升集團(tuán)有限公司曾經(jīng)的信用風(fēng)險(xiǎn)管理現(xiàn)狀和出現(xiàn)的問(wèn)題,以及新振升集團(tuán)有限公司信用風(fēng)險(xiǎn)產(chǎn)生的一般原因和特殊原因。然后著重介紹了集團(tuán)公司如何構(gòu)建信用風(fēng)險(xiǎn)管理體系,主要從組織結(jié)構(gòu)設(shè)計(jì)、制度流程設(shè)計(jì)、客戶信息管理等方面,最后介紹了信用風(fēng)險(xiǎn)管理體系的實(shí)施保障措施。 本文注重理論聯(lián)系實(shí)際,以長(zhǎng)沙新振升集團(tuán)有限公司的信用管理體系的建立和實(shí)施為例,介紹了如何設(shè)計(jì)并建立一個(gè)適合企業(yè)自身的信用風(fēng)險(xiǎn)管理體系。該信用管理體系的建立,有效的控制了企業(yè)面臨的信用風(fēng)險(xiǎn),降低了壞賬率,提高了資金周轉(zhuǎn)率；同時(shí),減少了賒銷給企業(yè)帶來(lái)的經(jīng)營(yíng)風(fēng)險(xiǎn),有效應(yīng)對(duì)國(guó)家對(duì)房地產(chǎn)市場(chǎng)調(diào)控后導(dǎo)致開發(fā)商資金鏈斷裂給企業(yè)造成的法律風(fēng)險(xiǎn),取得了良好的效果。本人希望以此為例,對(duì)國(guó)內(nèi)鋁型材金屬加工行業(yè)的其他企業(yè)信用管理體系的建設(shè)提供一定的參考價(jià)值。
[Abstract]:At present, China's market economy has entered the buyer's economy, with the increasingly fierce market competition, enterprises are facing a lot of practical problems. The number of products provided to the society is increasing, enterprises are faced with how to sell products, how to effectively expand sales, expand market share, reduce inventory backlog. In addition to relying on product quality, price, after-sales service, advertising and other ways of promotion, credit sales is the expansion of sales. To cope with the market competition is an inevitable choice. However, with the sales mode of credit, it brings the risk of cash flow and bad debts, and some enterprises even face the risk of bankruptcy. The research on credit risk management has important theoretical and practical significance. Changsha Xinzhensheng Group Co., Ltd. has also been faced with the plight of credit risk management. This paper analyzes the present situation and problems of credit risk management in Changsha Xinzhensheng Group Co., Ltd. As well as the general causes and special causes of the credit risk of Xinzhensheng Group Co., Ltd. Then the paper mainly introduces how to construct the credit risk management system, mainly from the organizational structure design, the system process design. Finally, the implementation of the credit risk management system is introduced. This paper focuses on the combination of theory and practice, taking the establishment and implementation of credit management system of Changsha Xinzhensheng Group Co., Ltd as an example. This paper introduces how to design and establish a credit risk management system suitable for the enterprise itself. The establishment of the credit management system can effectively control the credit risk faced by the enterprise and reduce the bad debt rate. Increased turnover of funds; At the same time, it reduces the business risk brought by credit sales, and effectively deals with the legal risk caused by the developers' capital chain breaking after the regulation and control of the real estate market by the state. I hope to take this as an example to provide some reference value for the construction of credit management system of other enterprises in domestic aluminum profile metal processing industry.
【學(xué)位授予單位】：湖南大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F272.3;F426.92

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