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出口企业信用风险控制问题探究——基于应收账款管理视角
引用本文:牛婷婷.出口企业信用风险控制问题探究——基于应收账款管理视角[J].柳州职业技术学院学报,2012,12(4):17-20.
作者姓名:牛婷婷
作者单位:柳州职业技术学院财经与物流管理系,广西柳州,545006
摘    要:从应收账款的角度分析了加强应收账款管理的必要性和企业信用风险成因.并从加强应收款项的全程信用管理、完善赊销管理与授信控制、强化应收账款的债权保障、重视运用数理统计模型来识别、衡量和监测风险等方面提出了健全应收账款管理,防范出I:/贸易信用风险的措施。

关 键 词:出口企业  信用风险  应收账款

On The Problem of Controlling Credit Risk in Chinese Export Enterprise from the Point of Account Receivable
NIU Ting-ting.On The Problem of Controlling Credit Risk in Chinese Export Enterprise from the Point of Account Receivable[J].Journal of Liuzhou Vocational & Technical College,2012,12(4):17-20.
Authors:NIU Ting-ting
Institution:NIU Ting-ting(Department of Finance and Logistics Management,Liuzhou Vocational & Technical College,Liuzhou Guangxi 545006,China)
Abstract:This article has analyzed the enterprise credit risk origin from the account receivable angle,the importance of strengthening the management of accounts receivable,and from the enhancement receivable fund entire journey credit administration.The paper has consummated the selling on credit management with to give the letter control,the strengthened account receivable creditor′s rights safeguard,and then,the author takes the quota account receivable credit administration model utilization and macroscopic environment Finally,proposed the perfect account receivable management,the guard export trade credit risk measure.
Keywords:credit risk controlling  credit management  accounts receivable
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