长沙新振升集团有限公司信用风险管理研究

发布时间：2018-01-04 18:27

本文关键词：长沙新振升集团有限公司信用风险管理研究　出处：《湖南大学》2013年硕士论文　论文类型：学位论文

【摘要】：目前我国的市场经济已经进入了买方经济,伴随着市场竞争的日趋激烈,企业经营面临很多实际问题。由于企业的生产规模不断扩大,向社会提供的产品数量不断增多,企业面临如何把产品销售出去,如何有效扩大销售额,扩大市场占有率,减少库存积压,实现企业利润最大化等问题。除了依靠产品质量、价格、售后服务、广告等方式促销外,赊销是企业扩大销售、应对市场竞争的一种必然选择。然而伴随着赊销的销售方式,所带来的是现金周转风险和坏账风险,有些企业甚至面临破产倒闭的危险。因此,对信用风险管理进行研究具有重要的理论意义和现实意义。长沙新振升集团有限公司同样也曾经面临信用风险管理的困境。本文在借鉴已有的信用风险管理研究的基础上,分析了长沙新振升集团有限公司曾经的信用风险管理现状和出现的问题,以及新振升集团有限公司信用风险产生的一般原因和特殊原因。然后着重介绍了集团公司如何构建信用风险管理体系,主要从组织结构设计、制度流程设计、客户信息管理等方面,最后介绍了信用风险管理体系的实施保障措施。本文注重理论联系实际,以长沙新振升集团有限公司的信用管理体系的建立和实施为例,介绍了如何设计并建立一个适合企业自身的信用风险管理体系。该信用管理体系的建立,有效的控制了企业面临的信用风险,降低了坏账率,提高了资金周转率；同时,减少了赊销给企业带来的经营风险,有效应对国家对房地产市场调控后导致开发商资金链断裂给企业造成的法律风险,取得了良好的效果。本人希望以此为例,对国内铝型材金属加工行业的其他企业信用管理体系的建设提供一定的参考价值。
[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.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F272.3;F426.92

【参考文献】