本文關(guān)鍵詞： 企業(yè)信用管理 信用政策 應(yīng)收賬款管理　出處：《首都經(jīng)濟貿(mào)易大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

【摘要】：在當(dāng)今的現(xiàn)實經(jīng)濟生活中,最常見的信用形式是企業(yè)信用。企業(yè)要在激烈的市場競爭中占據(jù)優(yōu)勢,除了提高產(chǎn)品質(zhì)量、加強價格優(yōu)勢以外,另一個重要的方面就是要充分利用企業(yè)信用,提高信用銷售的能力。在國家信用管理體系完善和信貸市場環(huán)境條件有利的條件下,一個國家的市場規(guī)模會由于信用交易而擴大幾十個百分點甚至幾十倍。目前,在一些市場經(jīng)濟發(fā)達的歐美國家企業(yè)中,信用銷售已成為了主流的營銷模式。在西方國家,通常90%左右的商業(yè)貿(mào)易都是通過信貸進行的,現(xiàn)金結(jié)算只占不到10%[1]。而在我國,企業(yè)間采用信用方式進行交易的只占了20%左右,大多數(shù)企業(yè)還在使用現(xiàn)金交易。這一反差在一定程度上阻礙了我國經(jīng)濟貿(mào)易的發(fā)展,也削弱了我國企業(yè)的競爭力。既然我們認(rèn)同信用經(jīng)濟是市場經(jīng)濟的基礎(chǔ),那么,企業(yè)信用就成為了促進市場經(jīng)濟健康發(fā)展的重要要素,從企業(yè)角度來看又會產(chǎn)生對信用進行管理的問題。 本文首先對信用管理的相關(guān)理論進行了闡述,包括企業(yè)信用管理的內(nèi)涵、意義、目標(biāo),以及企業(yè)信用政策的制定等;然后從公司概況、組織結(jié)構(gòu)、近年財務(wù)狀況等方面概述XD公司的基本情況,并結(jié)合數(shù)據(jù)測算對XD公司的信用管理現(xiàn)狀進行分析,提出其在信用管理中存在的主要問題；最后為XD公司優(yōu)化信用管理提出相應(yīng)對策,包括設(shè)立獨立的信用管理部門、加強客戶信用檔案管理、改進信用管理業(yè)務(wù)流程、制定合理的信用政策以及加強應(yīng)收賬款管理等,并對改進后的預(yù)期效果進行了分析,同時總結(jié)出XD公司在實施信用管理過程中應(yīng)注意的一些問題。 本文采用定性與定量分析相結(jié)合的方法,對如何優(yōu)化XD公司的信用管理體系進行了分析研究；同時,本文也為企業(yè)進一步完善客戶信用管理制度、加強應(yīng)收賬款管理以及減少呆壞賬損失,提供了一條實用而具有很強可操作性的的思路。希望本文能夠為廣大中小企業(yè)提高信用管理水平提供一定的參考。
[Abstract]:In today's real economic life, the most common form of credit is enterprise credit. Enterprises want to take advantage of the fierce market competition, in addition to improving the quality of products and strengthening the price advantage. Another important aspect is to make full use of enterprise credit and improve the ability of credit sales. Under the conditions of perfect national credit management system and favorable credit market environment, The market size of a country will expand by dozens of percentage points or even dozens of times as a result of credit transactions. At present, in some European and American countries with developed market economies, credit sales have become the mainstream marketing mode. Usually, about 90% of commercial trade is conducted through credit, and cash settlement accounts for less than 10% [1]. In our country, only about 20% enterprises use credit to trade. Most enterprises are still using cash transactions. This contrast hinders the development of China's economic and trade to a certain extent and weakens the competitiveness of our enterprises. Since we agree that the credit economy is the basis of the market economy, then, Enterprise credit has become an important factor to promote the healthy development of market economy. This paper first expounds the relevant theories of credit management, including the connotation, significance, objectives, and the formulation of corporate credit policy, and then from the company overview, organizational structure, This paper summarizes the basic situation of XD Company in recent years, analyzes the current situation of XD company's credit management, and puts forward the main problems in the credit management of XD Company. Finally, the corresponding countermeasures are put forward for XD Company to optimize credit management, including setting up independent credit management department, strengthening customer credit file management, improving credit management business process, formulating reasonable credit policy and strengthening accounts receivable management, etc. This paper also analyzes the expected effect of the improvement and summarizes some problems that should be paid attention to in the implementation of credit management in XD Company. This paper analyzes and studies how to optimize the credit management system of XD Company by combining qualitative and quantitative analysis, and at the same time, this paper further improves the customer credit management system for enterprises. Strengthening the management of accounts receivable and reducing the loss of bad debts provide a practical and operational way of thinking. It is hoped that this paper can provide a certain reference for the small and medium-sized enterprises to improve their credit management level.
【學(xué)位授予單位】：首都經(jīng)濟貿(mào)易大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F275;F272;F426.6

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