信用作为企业最宝贵的无形资产,通常被视为企业的灵魂。在我国,国家信

用体系尚未建立,企业信用管理工作尚未得到足够的重视,很多企业内部信用管

理工作仍是一片空白,与此同时出现的是企业失信问题的普遍存在并且愈演愈烈,

逐渐发展成为制约我国企业生存发展和阻碍市场经济体制健康发展的重桌原因。

本文以十四冶建设集团有限公司内部信用管理体系为主要研究对象,主要论

述该体系的内容,实施措施和评估方法等。在介绍了企业信用管理理论,并通过

分析中国企业目前的内部信用管理发展形势,结合十四冶建设集团有限公司实际

业务需要的基础上,指出构建企业信用管理体系的重要性。即构建以企业信用管

理部门为主要执行者,以财务指标分析评估、专家打分为技术手段:,以构建企业

信用文化为最终目标的构建模式,使企业的经营管理实践具有更强的可操作性。

最后,文章提出内部信用管理系统模型实施的建议和进行评估的方法。通过研究

分析,本文得出的结论是:应当建立健全合理的企业信用管理体系,从根本上改

变企业信用管理的落后局面,构建一整套严格的内部信用风险管理制度,改善业

务流程回款。沿着这一思路,全过程管理模式正在逐步运用完善起来。

本文把理论与实践相结合,在对数据充分在掌握的基础上结合相应的理论,

综合运用定性分析方法进行分析,这种理论与数据的有效结合,使文章更具说服

力和可信度,结论更加科学和全面。

关键词:内部信用管理,管理体系,制度建设

ABSTRACT

Credit as the most valuable intangible assets, are generally regarded as the soul of

enterprise. In our country,the national credit system has not been established,the

enterprise credit management has not received enough attention,internal credit

management of many enterprises is still a blank, at the same time there is dishonesty

enterprises exists and grows in intensity, and gradually developed into an important

reason which restricts our country enterprise survival development and hinder the

healthy development of the market economy system.

This paper takes the internal credit management system in fourteen Metallurgical

Construction Group Limited company as the main object of study, discusses the system

of content, implementation measures and evaluation methods. After the introduction of

enterprise credit management theory, and through the analysis of Chinese enterprises

internal credit management present development situation, combined with the

foundation of the fourteen Metallurgical Construction Group Co., Ltd. the actual

business needs, and points out that the importance of the construction of enterprise

credit management system. That is to construct the enteiprise credit management

department as the main executor, the financial index analytical evaluation, expert

scoring tephnology,construction pattern to construct the corporate credit culture as the

ultimate goal,make the enterprise management practice has stronger operability. Finally,

the article proposed the implementation model of internal credit management system

and evaluation method proposed. Through the research and analysis, the conclusion is:

should the establishment of enterprise credit management system is sound reasonable,

fundamentally to change the backward situation of enterprise credit management, to

construct a set of strict internal credit risk management system, improve business

process payment. Along this line of thought, mode of whole process management is

gradually used up and perfect.

In this paper, the combination of theory and practice,in the full data combined

with the corresponding theory in the master on the basis of the integrated use of

qualitative analysis, the effective combination of the theory and data,to make the ^*ti

KEYWORDS: internal credit management, management system,system construction