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众所周知,由于信用危机而导致的经营活动滞障和账款拖欠的问题是当前困扰我国企业发展的主要障碍之一。改革开放以后,一方面,我国企业的经营环境已经发生了根本性的变化,买方市场和信用交易方式已成为必然和主导的趋势,但伴随而来的,是尚不健全的宏观信用管理体系和巨大的市场信用风险;另一方面,我国企业在内部管理上也暴露了对信用风险控制能力的严重不足。由此,本文拟从赊销所形成应收账款所面临的风险来探讨企业如何构建信用风险控制机制。
As we all know, the problem of stagnation of business activities and default of accounts due to the credit crisis is one of the major obstacles to the development of enterprises in China. After the reform and opening up, on the one hand, the business environment of Chinese enterprises has undergone fundamental changes, and the buyer’s market and credit trading methods have become inevitable and dominant trends. However, accompanied by an unsound macro-credit management system, Huge market credit risk; On the other hand, Chinese companies also exposed a serious shortage of credit risk control ability in internal management. Therefore, this paper intends to discuss how the company constructs a credit risk control mechanism from the risks faced by credit accounts receivables.