XD公司信用管理研究

发布时间：2018-02-27 11:31

本文关键词： 企业信用管理信用政策应收账款管理　出处：《首都经济贸易大学》2014年硕士论文　论文类型：学位论文

【摘要】：在当今的现实经济生活中,最常见的信用形式是企业信用。企业要在激烈的市场竞争中占据优势,除了提高产品质量、加强价格优势以外,另一个重要的方面就是要充分利用企业信用,提高信用销售的能力。在国家信用管理体系完善和信贷市场环境条件有利的条件下,一个国家的市场规模会由于信用交易而扩大几十个百分点甚至几十倍。目前,在一些市场经济发达的欧美国家企业中,信用销售已成为了主流的营销模式。在西方国家,通常90%左右的商业贸易都是通过信贷进行的,现金结算只占不到10%[1]。而在我国,企业间采用信用方式进行交易的只占了20%左右,大多数企业还在使用现金交易。这一反差在一定程度上阻碍了我国经济贸易的发展,也削弱了我国企业的竞争力。既然我们认同信用经济是市场经济的基础,那么,企业信用就成为了促进市场经济健康发展的重要要素,从企业角度来看又会产生对信用进行管理的问题。本文首先对信用管理的相关理论进行了阐述,包括企业信用管理的内涵、意义、目标,以及企业信用政策的制定等;然后从公司概况、组织结构、近年财务状况等方面概述XD公司的基本情况,并结合数据测算对XD公司的信用管理现状进行分析,提出其在信用管理中存在的主要问题；最后为XD公司优化信用管理提出相应对策,包括设立独立的信用管理部门、加强客户信用档案管理、改进信用管理业务流程、制定合理的信用政策以及加强应收账款管理等,并对改进后的预期效果进行了分析,同时总结出XD公司在实施信用管理过程中应注意的一些问题。本文采用定性与定量分析相结合的方法,对如何优化XD公司的信用管理体系进行了分析研究；同时,本文也为企业进一步完善客户信用管理制度、加强应收账款管理以及减少呆坏账损失,提供了一条实用而具有很强可操作性的的思路。希望本文能够为广大中小企业提高信用管理水平提供一定的参考。
[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.
【学位授予单位】：首都经济贸易大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F275;F272;F426.6

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