市场化背景下企业信用销售风险及其防范策略

阐述了信用销售的概念和两类信用销售风险,分析了我国企业面临的信用销售风险状况及根源。笔者提出了降低或规避企业信用销售风险的创新性思路和观点对尚未建立规范信用管理制度的企业,应尽早开发适合企业自身实际的信用信息管理系统;对于已构建信用信息管理系统的企业,应及时更新客户的信用信息,不断加以完善;通过构建和完善该系统,可以增强我国企业防范信用风险的能力,提高企业应收账款回收率和竞争力,最终实现企业的可持续发展。

Credit Sale Risks of Enterprise and Its Preventive Tactics in Market-oriented Economy

This paper explains the notion of credit sale and two kinds of credit sale risks, and analyzes the present situation of credit sale risks of Chinese enterprises and some fundamental reasons. Based on it, an initial point of view to reduce or prevent credit sale risks of enterprises is put forward as follows: for such enterprises that have not established standard credit management system, they should develop appropriate credit information management system as early as possible; for others which have developed credit information management system, they should timely renew customers' credit information and improve it. By establishing and continuously improving this system, Chinese enterprises not only increase their ability to prevent credit risks, but also raise their competition and the recovery rate of account, thereby finally realize their sustainable development.