论文参考（西安移动通信公司用户欠费管理研究）.doc

分类号 P626.115 0 密级 UDC 学号 5304081028 西安移动通信公司用户欠费管理研究 学位申请人： 展 雷 指导教师： 王鲁平 副教授 学科领域： 会计硕士（MPAcc） 学位类别： 会计硕士（MPAcc） 2007年月 硕士学位论文 西安移动通信公司用户欠费管理研究 申请人：学科（）： 指导教师: 2007年月 Study on the bad debt collection management Of Xian Company of China mobile Speciality: Accounting Applicant: Lei Zhan Supervisor: Associate Professor Luping Wang ABSTRACT Along with the gradual formation of competing structure, competitions among telecommunication operators are getting fierce, andthe problem fundamental of credit risk gradually comes to the surface. The reason of this problem is the absence of monitoring and controlling measures on credit management of firms and even the whole society The urgent need of telecommunication operators is not only the expanding and optimization of the network, but also the promoting ability of credit management. The paper begins with the current situation on telecommunication operators credit management, makes the introduction of basic frame and contents. The innovation of this paper is making the analyses of telecommunication operator credit management methodology, based on the whole lifecycles of telecommunication customers and the processes of the telecommunication operators operating. The paper discusses the process and specific method of promoting the ability of telecommunication operators credit management from five aspects, which are strategy and target, organizations, process and method, technology support and performance appraisal. And it involves confirming credit management policies and organizations, building up credit management models as well as operating methods and monitoring and controlling measures for each step. Meanwhile, the paper concretely analyzes the current situation and reasons of telecommunication operators credit management through case presentation; establishes the quick win strategy as well a