企业信用管理制度的创新探析——湖南永利化工股份有限公司企业管理新探索  

Discussion on Innovation of Enterprises' Credit Management System ——Exploring the Management of Hunan YongLi Chemical Co.Ltd

作　　者：龙小兵[1] 

机构地区：[1]中南大学商学院

出　　处：《财务与金融》2011年第5期46-50,共5页Accounting and Finance

摘　　要：信用风险和应收帐款管理问题是当前影响企业经营成败的关键因素之一,湖南永利化工股份有限公司通过设立信管理部门、建立客户信息档案、客户资信管理制度、内部授信制度、应收帐款管理制度、帐龄控制制度等,有效地改善了公司应帐款的市场结构和客户结构,提高了资金周转效率,应收帐款的风险大幅度降低,发展、改善了大客户的战略合作关系,在企业管理方面走出了一条新路。Currently, the credit risk and accounts receivables management issue is one of the key factors to affecting the business success. Hunan Yongli Chemieal Co.Ltd had effectively improved the company＇s accounts receivable of the market structure and customer＇s mix, improved cash flow efficiency, had a significant reduction in the risk of accounts receivable. The company ha~ also developed and improved the large customer strategic and corporate partnerships through the establishment of information management department, the establishment of customer information files, customer credit management system, the internal credit system, accounts receivable management system, aging control system, and account management in a new way.

关 键 词：应收帐款管理 客户资信管理 内部授信制度 帐龄控制 

分 类 号：F23[经济管理—会计学]