企业信用管理制度的缺失与后果--基于838户企业调查数据的经验研究  

The Institutional Defect and the Sequent of Enterprise Credit Management

作　　者：陈晓红[1] 王地宁[1] 

机构地区：[1]中南大学,湖南长沙410083

出　　处：《金融研究》2009年第1期194-206,共13页Journal of Financial Research

摘　　要：本文从企业信用管理制度基本框架分析出发,编制了制度量表,并以838户信用销售企业问卷调查数据为基础,运用因子分析方法,构建了信用管理制度指数,对样本企业制度状况进行评估,得出企业信用管理制度缺失的基本结论。同时,运用结构方程式建模方法,构建了信用管理制度对企业竞争力影响的分析模型,得出信用管理制度主要通过影响应收账款质量和盈利能力两条途径,影响企业竞争能力的结论。Beginning with a basic analytical framework of enterprise credit management, this paper establishes an institution scale. Based on the questionnaire survey of 838 enterprises that have credit selling business, this paper sets an institutional index of credit management through the factorial analysis method. After the evaluation of the institutional status of credit management of the sample enterprises, the authors conclude that the enterprise credit management is facing an institutional defect problem. Meanwhile, by means of SEM （Structural Equation Model）, the paper builds a model to analyze the effect of credit management on enterprise＇ competitive power, and points out that credit management generally affects corporate competence through receivable quality and pay off ability.

关 键 词：信用销售 信用管理 制度缺失 

分 类 号：F203[经济管理—国民经济] F274F224