我国企业商业信用风险问题研究 施颖已降重.doc

仰恩大学毕业设计（论文）  本科生毕业设计（论文） 题目：关于我国企业商业信用风险研究 英文题名： About our country enterprise commercial credit risk 学 生 姓 名： 施颖 院 系： 会计学院财务会计系 届 别： 2011届 专业、班级 ： 2011级财务管理4班 学 号 ： 050420110218 指 导 教 师： 戴五七 　　　　　　　　 完 成 日 期： 2015年6月1日 二 0 一 五 年 六 月 摘 要 随着我国市场经济制度的逐步深入和对外经济的进一步开放，人们开始重视信用在经济贸易中的重要性。现阶段国内的公司通常对于管理问题不够重视，而即使有一定的内部控制意识，也往往对信用问题严重忽视。信用问题已经成为宏观经济运行和企业发展的瓶颈。而造成上述问题的主要原因是企业内部管理上缺乏信用风险管理机制，产权保障与信用制度缺失，缺乏企业信用的法律约束的同时又受到政府干预。本文采用理论分析的研究方法，首先对国内外有关信用管理的发展进行充分地说明，并找出适合我国公司发展的信用风险管理的措施，一步步建立以信用风险管理为核心的体制。 关键词：企业 ；商业信用；商业信用风险；管理 Ⅰ Abstract In the modern market economy, credit is the foundation of all economic relations. More serious and pressing problem facing our country enterprise is the basic management lags behind, unable to adapt to the requirement of the current buyers market and credit economy. This article adopts the research methods of theoretical analysis, combining with the status of the credit risk management of the Chinese and foreign practice, proposed the Chinese enterprise credit risk management must walk the path of promoting the construction of enterprise credit risk management system gradually. First in the credit risk, on the basis of relevant theoretical study, to our country enterprise credit risk and management are analyzed, and through the foreign enterprise credit risk management measures, to explore practical experience is worthy of reference for Chinese enterprises. Secondly, through investigation and research, the current situation of the enterprise this paper expounds the first phase of the meaning of enterprise credit risk management, through building enterprise credit risk management framework know enterprises to credit risk management of our country are analyzed, and analyzes on the causes. Finally, rengthen credit risk management. Key words：Corporate；Enterprise Credit；Business Credit Risk；Management Ⅱ 目 录 摘要 PAGEREF _Toc375774385 \h I A