中小企业利用商业信用影响因素分析  

Analysis of the Factors That affect the Use of Trade Credit by Small- and Medium-sized Enterprises

作　　者：钟田丽[1] 陈静[1] 高源[1] 

机构地区：[1]东北大学工商管理学院,沈阳110004

出　　处：《管理评论》2006年第1期15-18,44,共5页Management Review

基　　金：国家社会科学基金项目资助(04BJY030)

摘　　要：根据国外实证结果和理论解释,大企业与中小企业相比其信用状况好于中小企业,因而可以较多的利用商业信用。本文实证结果发现,在我国市场环境下大企业和中小企业在利用商业信用方面没有显著性差异。所以,中小企业应当充分地利用企业赊销政策。同时,本文实证分析了影响中小企业商业信用的因素。其结论是:在信用状况较好,产品技术含量较高,市场销售份额不断增加的情况下,中小企业对客户提供商业信用的同时,也要充分地利用供应商的赊销政策,尽可能多地获取商业信用。The empirical studies and theories abroad suggest that big enterprises make more use of trade credit than small and medium-sized enterprises because they are in a better credit condition. In our studies, we provide an empirical result that there is no obvious difference between big enterprises and small- and medium-sized enterprises in terms of trade credit use. So small- and medium-sized enterprises should make full use of trade credit. Furthermore, we analyze the factors that affect the use of trade credit by smalls and medium-sized enterprises. It is concluded that small- and medium-sized enterprises should make full use of trade credit if their credit condition is good, their goods is based on technology, and their sales keep increasing. Besides providing trade credit, small and medium-sized enterprises should also secure more trade credit by using trade credit terms provided by suppliers.

关 键 词：中小企业 商业信用 影响因素 

分 类 号：F224[经济管理—国民经济]