论企业信用风险及其控制  

On the Corporate Credit Risk and Its Control

作　　者：朱星文[1] 

机构地区：[1]江西财经大学会计发展研究中心,江西南昌330013

出　　处：《江西财经大学学报》2012年第6期27-33,共7页Journal of Jiangxi University of Finance and Economics

基　　金：江西财经大学2010年重点研究课题"公司治理与管理层问责研究"

摘　　要：我国现阶段企业信用状况令人担忧,拖欠款项、合同违约、产品侵权、虚假信息、假冒伪劣产品、质量欺诈等多种失信行为长期困扰着企业。由于信用交易中买卖双方的信息不对称产生了两种机会主义行为,一是买方会有选择地提供有利于达成契约的信息,而屏蔽那些不利于契约达成的信息,有的甚至为了达到签约目的而不惜造假,提供虚假信息;二是买方在信用交易达成后不及时足额支付价款。要改变我国目前企业信用缺失,商业交易中信用风险居高不下的局面,除了企业自身应加强信用风险的内部控制外,政府和社会也应采取相应的措施。At the present stage, the corporate credit situation in China is of great concern; such dishonest behaviors as outstanding payments, breach of contract, product right infi-ingement, false information, counterfeit and shoddy products, quality fraud and so on are plaguing the enterprises. Due to the informa- tion asymmetry between buyers and sellers in the credit transaction, two kinds of opportunistic behaviors can be found： the first is that the buyer will choose to provide beneficial information to reach the contract, shielding information that is not conducive to reach the contract. Some even forge and provide false infor- marion for the purpose of signing the contract; the second is that the buyer will not make full and timely payment when the credit deal is reached. In order to change the present situation of credit missing in China＇ s enterprises and higher credit risk in commercial transactions, all the enterprises themselves should strengthen their internal control of credit risk, besides, the government and the society should also take appropriate measures.

关 键 词：企业信用 信用风险 风险管理 

分 类 号：F275[经济管理—企业管理]