金融学毕业论文 -企业客户资信调查与评估机制研究.doc

精品文档 PAGE 可编辑 精品文档 可编辑 本科生毕业论文 企业客户资信调查与评估机制研究 学生姓名 指导教师 级 别 学 院 专 业 班 级 学 号 精品文档 可编辑 企业客户资信调查与评估机制研究 摘 要 现代社会是信用经济的时代，许多企业为了吸引更多的客户，扩大营业额，增加盈利，在结算上采用了赊销的方式，即信用销售，由此就产生了应收账款。应收账款往往占营运资本中的绝大部分，相对于其他流动资产而言，应收账款的流动性较差，而且由于其付款人的信用等级层次不齐，其可控性也较弱。因此，在今天的企业管理中，客户信用管理已经成为了一个能够直接影响企业获得利润以及生存的关键因素，对客户信用进行事前的资信调查与评估也成为了中国企业入世以后和世界经济接轨，与信誉卓著的跨国公司同台竞争，必须迫切解决的问题。 所以本文通过对企业客户的资信调查与评估机制的研究，为企业如何有效地控制客户信用违约行为的发生，减少坏账带来的损失，同时保证企业的流动性使其在市场中具有更强的竞争力，提供有力的依据，进而改善企业的信用状况，促进企业的健康发展。 首先介绍了我国信用交易的现状以及国外的信用管理水平，分析造成我国信用现状的深层次原因。接着阐述对目标客户进行信用信息收集和分析方法、内容与注意点。最后，运用实证案例结合提出的方法，证明事前对客户进行资信调查的正要性。 关键词：信用风险；信息调查；财务分析；信用决策 Study on Customer Credit Investigation and Evaluation Mechanism Abstract Modern society is the era of the credit economy. Many enterprises in order to attract more customers increase profits in the settlement of the use of credit, namely credit sales. This gave rise to accounts receivable. Accounts receivable are accounted for the vast majority of working capital, when compared to other current assets, the poor liquidity of accounts receivable. The payers credit because of their irregular hierarchy and its controllability is also weak. In todays enterprise management, customer credit management has become a direct impact on corporate profits, as well as a key factor in the survival of the customers in advance of credit risk control has become essential. It also has become the question must be urgently addressed to compete with reputable multinational companies. Based on the customers credit information and enterprise evaluation mechanism and provide convincing evidence to show how to effectively control for the enterprise customer credit default behavior from occurring. How to reduce the losses caused by bad debts, while ensuring the liquidity of its business in the market with more competitive. Finally, it will improve the credit status of enterprises and pro