Y企业出口信用风险管理案例研究

发布时间：2019-03-21 09:38

【摘要】：我国加入世贸组织之后，国内外市场竞争日益激烈，出口企业面临的风险与日俱增。为了开拓海外市场，以信用为基础的销售已经成为我国出口企业扩大销售量和稳定客户不可或缺的手段。据统计，信用支付方式已占企业交易方式的八成以上。但与此同时，作为我国重要的出口地区，欧美市场在金融危机过后经济疲软，欧美客户常以各种理由拖欠货款，有的客户甚至破产倒闭，最终导致国内出口企业产生大量坏账损失，出口信用风险日益扩大，显然，出口信用风险管理滞后和缺失已成为阻碍我国出口企业发展的障碍。因此，企业信用风险管理逐渐成为现代企业生存和发展的必要条件，只有强化风险意识，建立和完善信用风险管理机制，才能保障企业始终在风险可控范围内稳健发展。本文在总结了相关理论的基础上选取了广东家电企业Y公司作为研究对象，Y公司是一家以生产家用厨房电器及商用厨房电器设备为主的家电企业，销售市场以外销为主，内销为辅。自2008年Y公司销售额出现下滑，，直至2012年营业收入下滑至6亿，在出口贸易额不断波动的同时，Y公司面临着越来越大的风险敞口，海外客户通过各种理由和手段拖欠账款，导致Y公司出现大量逾期应收账款。分析发现，Y企业在贸易过程中存在三大问题，一是在订单谈判期缺乏科学筛选客户的依据，为争抢订单盲目选择客户，为后续收汇埋下隐患；二是在订单备货期由于应收账款积压导致资金周转慢，运营资金不足影响生产的开展；三是在订单结算期，应收账款坏账率高严重影响企业利润。针对Y企业存在的三大问题，本文分别提出相应的解决措施：利用专业资信调查报告甄别现有客户及挖掘潜在客户；运用信保项下的贸易融资工具转移债权，提前收汇，加快资金回笼；利用国际保理、短期出口信用保险等金融工具规避出口信用风险，加强逾期账款追收，降低应收账款坏账率。此外，本文还建议出口企业应在日常经营中建立事前、事中、事后全流程的出口风险管理制度。
[Abstract]:After China's entry into WTO, the market competition at home and abroad is increasingly fierce, and the risks faced by export enterprises are increasing day by day. In order to open up overseas markets, credit-based sales have become an indispensable means for export enterprises to expand sales volume and stabilize customers. According to statistics, credit payment has accounted for more than 80% of the business transactions. But at the same time, as an important export region of our country, the European and American markets are weak in the wake of the financial crisis, and European and American customers often default on their loans for various reasons, and some customers even go bankrupt and bankrupt. In the end, a large number of bad debt losses are produced by domestic export enterprises, and export credit risk is expanding day by day. Obviously, the lag and absence of export credit risk management has become an obstacle to the development of export enterprises in China. Therefore, enterprise credit risk management has gradually become a necessary condition for the survival and development of modern enterprises. Only by strengthening the risk consciousness and establishing and perfecting the credit risk management mechanism, can the enterprise keep steady development in the scope of risk control. On the basis of summarizing the related theories, this paper chooses Y Company of Guangdong Home Appliances Enterprise as the research object, Y Company is a household appliances enterprise which mainly produces household kitchen appliances and commercial kitchen electrical equipment, and the marketing market is mainly for export. Domestic sales are complementary. Since 2008, sales of company Y have declined, until 2012 operating income has fallen to 600 million. While the volume of export trade is constantly fluctuating, Y faces increasing exposure, and overseas customers default on their accounts for various reasons and means. Resulting in a large number of overdue accounts receivable in company Y. It is found that there are three major problems in the trade process of Y enterprises: one is the lack of scientific basis for screening customers during the order negotiation period, the blind selection of customers for competing for orders, and the laying of hidden dangers for the subsequent collection of foreign exchange; The second is that due to the backlog of accounts receivable, the capital turnover is slow, the shortage of operating funds affects the development of production, and the high rate of bad debts of accounts receivable seriously affects the profits of enterprises in the period of order settlement. In view of the three major problems existing in Y enterprises, this paper puts forward the corresponding solutions: using the professional credit survey report to identify existing customers and dig up potential customers; Using trade financing instruments under credit insurance to transfer creditor's rights, collect foreign exchange ahead of time, and speed up the return of funds; Using international factoring, short-term export credit insurance and other financial instruments to avoid export credit risk, strengthen the collection of overdue accounts, reduce the rate of bad accounts receivable. In addition, this paper also suggests that export enterprises should establish the export risk management system in advance, in the event and afterwards.
【学位授予单位】：暨南大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F272.3;F752.62;F426.6

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