企业商业信用管理方法与策略研究
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摘要
现代经济是信用经济,商业信用作为提高企业效益和增强竞争能力的工具,在现代经济中发挥着重要的作用。然而,商业信用是一把“双刃剑”,收益和风险同时存在。当前我国企业受到社会信用缺失和自身信用管理水平低下等因素的困扰,在一定程度上限制了商业信用积极作用的发挥。论文立足于解决企业信用管理中的难点和关键问题,从企业信用管理理论方法、商业信用风险管理、信用政策设计和应收账款管理等角度,对企业信用管理进行了较全面的论述和研究。这些研究成果对于提高企业信用管理水平、增加商业信用利用程度、促进企业发展和社会信用体系建设,具有重要意义。包括以下内容:
(1)研究了企业信用管理理论、方法和模式。将财务管理、风险管理、战略管理、组织理论等方法融合到集成管理的框架中,对商业信用进行全方位和全过程的管理。
(2)建立了商业信用风险评估模型。通过商业信用风险分析,确定企业基本素质风险、法人信用风险、品牌信用风险、财务信用风险、信用交易风险、管理信用风险是商业信用风险的重要组成因素,在此基础上建立了由52个指标组成的商业信用风险评估指标体系,全面反映了客户信用状况。针对评估数据的不完全性、不确定性及复杂性,建立了D-S证据推理和灰关联分析相结合的信用风险评估模型,该模型具有较好的强壮性,比较符合商业信用风险评估的实际,可操作性强。
(3)研究了基于客户战略的企业信用政策设计。将商业信用政策作为企业战略的重要组成部分,详细分析了客户和企业自身因素对制定商业信用政策的影响,以此为基础,结合信用销售中双方信息不对称的特点,建立了基于隐Markov过程的多阶段动态博弈的信用政策设计模型,便于企业在信用销售过程中的不同阶段针对客户采取不同的策略,以提高企业效益和降低风险。
(4)研究了应收账款的管理。包括应收账款管理信息系统建立方法,应收账款风险管理管理方法、监控预警机制和风险化解机制等。将应收账款作为一种特殊投资,采用组合理论优化应收账款的分配,以提高效益。将应收账款作为一种筹资工具,探讨了筹资方式和范围,研究了应收账款出让决策的分析方法。
(5)实证分析表明,本文提出的企业信用管理方法系统、科学、有效,对于充分发挥信用销售的积极作用、抑制其消极作用,提高企业竞争能力具有重要意义。
Modern economic is credit economic. Trade credit is the tool for raising enterprise benefit and enhancing enterprise market competence. Trade credit is also a two-edged blade for benefit together with risk. As the worse credit environment in our country and poor credit management of enterprise, trade credit has been less utilized to some degree. In order to resolve the important and difficult problem of enterprise trade credit management, trade credit management theory, method and mode, trade credit risk management, trade credit designing policy and receivables management has been studied, which has the important meaning for enhancing trade credit management, raising the utilization of trade credit and promoting enterprising development and social credit system construction. The primary work in the dissertation includes:(1) Enterprise trade credit management theory, means and modes has been studied.Financial management, risk management, strategy management, organization theory have been fused into the framework of integrated management, which can realize the completing orientation and process management for trade credit. (2) Trade credit risk assessment model has been built.By the comprehensive analysis of trade credit risk, basic quality risk, corporatecredit risk, finance risk, brand credit risk and transaction credit risk has been decided. Trade credit risk evaluation index system, which including 52 indexes, has been built. In order to deal with imperfect data and qualitative information, the trade credit risk evaluation model using Grey Relational Analysis together with D-S Proof Fusion has built. The model has good robustness, adaptability and maneuverability.(3) The trade credit policy based on enterprise strategy has been designed.Credit policy is important composition of enterprise strategy. Effecting factors ofcustomer and enterprise for trade credit policy have been analyzed. Based on the analysis, hidden markov model of multi-phased dynamic game has been built for trade credit policy designing. The model can guide the different strategy for enterprise in different phases of credit transaction, has the function of raising benefit and reducing risk.(4) Account receivable management has been studied.Receivable information system has been analyzed. Account receivable risk management methods and risk avoidance have been studied. Combination theory has
(1)研究了企业信用管理理论、方法和模式。将财务管理、风险管理、战略管理、组织理论等方法融合到集成管理的框架中,对商业信用进行全方位和全过程的管理。
(2)建立了商业信用风险评估模型。通过商业信用风险分析,确定企业基本素质风险、法人信用风险、品牌信用风险、财务信用风险、信用交易风险、管理信用风险是商业信用风险的重要组成因素,在此基础上建立了由52个指标组成的商业信用风险评估指标体系,全面反映了客户信用状况。针对评估数据的不完全性、不确定性及复杂性,建立了D-S证据推理和灰关联分析相结合的信用风险评估模型,该模型具有较好的强壮性,比较符合商业信用风险评估的实际,可操作性强。
(3)研究了基于客户战略的企业信用政策设计。将商业信用政策作为企业战略的重要组成部分,详细分析了客户和企业自身因素对制定商业信用政策的影响,以此为基础,结合信用销售中双方信息不对称的特点,建立了基于隐Markov过程的多阶段动态博弈的信用政策设计模型,便于企业在信用销售过程中的不同阶段针对客户采取不同的策略,以提高企业效益和降低风险。
(4)研究了应收账款的管理。包括应收账款管理信息系统建立方法,应收账款风险管理管理方法、监控预警机制和风险化解机制等。将应收账款作为一种特殊投资,采用组合理论优化应收账款的分配,以提高效益。将应收账款作为一种筹资工具,探讨了筹资方式和范围,研究了应收账款出让决策的分析方法。
(5)实证分析表明,本文提出的企业信用管理方法系统、科学、有效,对于充分发挥信用销售的积极作用、抑制其消极作用,提高企业竞争能力具有重要意义。
Modern economic is credit economic. Trade credit is the tool for raising enterprise benefit and enhancing enterprise market competence. Trade credit is also a two-edged blade for benefit together with risk. As the worse credit environment in our country and poor credit management of enterprise, trade credit has been less utilized to some degree. In order to resolve the important and difficult problem of enterprise trade credit management, trade credit management theory, method and mode, trade credit risk management, trade credit designing policy and receivables management has been studied, which has the important meaning for enhancing trade credit management, raising the utilization of trade credit and promoting enterprising development and social credit system construction. The primary work in the dissertation includes:(1) Enterprise trade credit management theory, means and modes has been studied.Financial management, risk management, strategy management, organization theory have been fused into the framework of integrated management, which can realize the completing orientation and process management for trade credit. (2) Trade credit risk assessment model has been built.By the comprehensive analysis of trade credit risk, basic quality risk, corporatecredit risk, finance risk, brand credit risk and transaction credit risk has been decided. Trade credit risk evaluation index system, which including 52 indexes, has been built. In order to deal with imperfect data and qualitative information, the trade credit risk evaluation model using Grey Relational Analysis together with D-S Proof Fusion has built. The model has good robustness, adaptability and maneuverability.(3) The trade credit policy based on enterprise strategy has been designed.Credit policy is important composition of enterprise strategy. Effecting factors ofcustomer and enterprise for trade credit policy have been analyzed. Based on the analysis, hidden markov model of multi-phased dynamic game has been built for trade credit policy designing. The model can guide the different strategy for enterprise in different phases of credit transaction, has the function of raising benefit and reducing risk.(4) Account receivable management has been studied.Receivable information system has been analyzed. Account receivable risk management methods and risk avoidance have been studied. Combination theory has
引文
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