对我国企业信用风险防范对策的思考  

作　　者：柏春红[1] 姚国臻[1] 

机构地区：[1]东北财经大学会计学院

出　　处：《黑龙江对外经贸》2005年第9期66-68,共3页Heilongjiang Foreign Economic Relations and Trade

摘　　要：最近几年,我国市场经济环境发生了根本的变化,各种新的、灵活多样的结算方式不断出现,信用方式的普遍应用使得销售与回款两难的问题日益突出,企业风险越来越大,许多企业过早地品尝到了信用方式下缺乏信用风险管理的恶果。中国加入WTO后,经济一体化及国际市场竞争向我国企业提出了更为严峻的挑战。建立一套先进的信用风险管理机制,增强企业信用实力与信用风险控制能力将是决定企业在更为开放的市场环境中生存、发展的关键。Recent years, as the changes of market economy and presence of various new balance methods, the problem between sales and gathering AR are standing out. The abuse of credit makes the risk of company bigger. At the same time lacking credit risk management leads most of the corporations taste evil consequence earlier. After China entered WTO, Chinese companies meet the challenges of integrative economy and international market competition. So setting up advanced credit risk management mechanism and strengthen the ability of credit risk control will be the key of company existing and developing in the opening market.

关 键 词：信用风险管理 应收账款 资信管理 授信管理 

分 类 号：F270.7[经济管理—企业管理]