湖南林业企业信用管理研究

发布时间：2018-02-12 00:14

本文关键词： 林业企业信用信用评估模糊评价法　出处：《中南林业科技大学》2016年硕士论文　论文类型：学位论文

【摘要】：在当今的市场经济的背景下,信用经济作为企业的无形资产,在市场交易过程中发挥重要的作用。信用作为企业的一种形象与品牌,是企业健康发展的基础,也是提高企业竞争力的重要手段。恰当的运用信用管理,能为企业带来最大收益的同时风险最小化。同时,在世界经济一体化进程中,中国企业走向世界,在这一过程中企业信用就成为了交易中的重要保障。中国企业曾长期处于计划经济中,改革开放之后,市场经济体制逐步建立。中国企业开始探索信用建设,而中国的林业企业信用管理探索起步就更晚了。因为林业企业既具有一般企业的特征,又有自己的特殊性。林业企业既肩负着为社会发展提供林木产品满足国家经济建设品的责任,又具有保护环境,维持生态平衡的生态责任。研究湖南林业企业信用管理,能够帮助其提升综合竞争力,规范其信用管理,促使其可持续发展。因此,本文在分析湖南省林业企业信用水平的前提下,根据科学性、系统性、适用性及定量与定性相结合的原则下构建湖南省林业企业信用水平指标体系,以财务能力、发展能力、盈利能力为准则要素,以销售收入、资产总额、资产负债率、竞争能力、人力资源水平、利润年增长率、总资产报酬率、净资产收益率、产品销售利润为具体指标,应用AHP-模糊综合模型,选择在湖南省内具有代表性的林业企业A企业,测算A企业的信用水平。结果显示,A企业的信用水平为B级。之后,对A企业的授信管理进行评价。发现其信用销售缺乏管理,财务制度难以匹配信用销售管理,缺乏专业人员同时监督机制并不健全。最后,本文提出了建议。在企业方面,树立信用管理理念、建立信用管理部门、建立企业内部信用管理制度、基于独立第三方信用服务中介机构的保障。在政府方面,需健全信用管理的法律制度,加强信用管理的执法力度,加大信用管理的宣传力度等对策与建议来提升湖南省林业企业信用管理水平。
[Abstract]:Under the background of today's market economy, credit economy, as an intangible asset of an enterprise, plays an important role in the course of market transaction. As an image and a brand of an enterprise, credit is the basis for the healthy development of an enterprise. It is also an important means to improve the competitiveness of enterprises. The proper use of credit management can bring maximum profits to enterprises and minimize risks. At the same time, in the process of the integration of the world economy, Chinese enterprises will go to the world. In this process, enterprise credit has become an important guarantee in transactions. Chinese enterprises have been in a planned economy for a long time. After the reform and opening up, the market economic system has been gradually established. Chinese enterprises have begun to explore credit construction. And the exploration of the credit management of forestry enterprises in China started even later, because forestry enterprises have the characteristics of ordinary enterprises. Forestry enterprises not only shoulder the responsibility of providing forest products for social development to meet the needs of national economic construction, but also have the ecological responsibility of protecting the environment and maintaining ecological balance. It can help them to improve their comprehensive competitiveness, standardize their credit management and promote their sustainable development. Therefore, based on the analysis of the credit level of Hunan forestry enterprises, according to the scientific, systematic, Based on the principle of applicability and combination of quantitative and qualitative analysis, the index system of credit level of forestry enterprises in Hunan Province is constructed, which takes financial ability, development ability and profitability as standard elements, and takes sales income, total assets amount, asset-liability ratio and competitiveness as standard elements. The level of human resources, the annual growth rate of profit, the rate of return on total assets, the rate of return on net assets and the profit of product sales are the specific indexes. The AHP- fuzzy comprehensive model is applied to select the representative forestry enterprise A in Hunan Province. The result shows that the credit level of A enterprise is B grade. After that, the credit management of A enterprise is evaluated. It is found that the credit sales lacks management and the financial system is difficult to match the credit sales management. The lack of professional supervision mechanism at the same time is not perfect. Finally, this paper puts forward some suggestions. In enterprise, we should set up credit management idea, establish credit management department, establish internal credit management system. Based on the protection of independent third party credit service intermediary organizations, the government should improve the legal system of credit management and strengthen the law enforcement of credit management. To improve the level of credit management of forestry enterprises in Hunan Province, we should strengthen the propaganda of credit management and other countermeasures and suggestions.
【学位授予单位】：中南林业科技大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：F270;F326.25

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