物流企业信用风险管理研究

发布时间：2018-04-02 17:09

  本文选题：物流　切入点：信用风险　出处：《对外经济贸易大学》2017年硕士论文

【摘要】：为适应激烈的商业竞争环境和市场变化,企业为赢得客户、扩大市场,除了传统的渠道、营销、产品质量、价格等手段外,赊销已成为了普遍且不可或缺的手段。应收账款固然可以助推收入的增长,同时也将降低资金使用效率并带来经营风险。信用风险防范及应收账款管理早已成为企业风险管控的重要内容。作为物流业中的传统业务,货物运输代理业务与国际及国内贸易息息相关并成为物流链条中的必要环节。同时该行业也是一个完全竞争的细分市场,但其业务模式和企业特点都给其信用风险管理带来了极大难度。本文以H物流企业实际情况作为研究对象,更多以实践角度结合国内货代行业现状,分析货运代理企业特点及H企业信用风险管理中面临的困境,诸如:应收账款垫资成本及信用风险高于业务收益、信用政策难以有效执行、授信额不合理导致过度授信或抑制销售等问题。最终根据典型问题,从企业内控等角度对其信用风险管理的现状做出综合分析及评价,并有针对性地提出关键管控环节的建议。
[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.
【学位授予单位】：对外经济贸易大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F259.23;F253.7
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本文编号：1701314