信用经济是市场经济发展到较高级阶段的必然结果,当前日趋激烈的市场竞 争环境下，企业采用信用赊销扩大销售已经成为企业融资和产品服务以外的又 一重要手段。与此同时信用赊销引发的客户信用问题也日趋严重，如何加强企 业的客户信用管控成为了企业管理的一项重要内容。 本文首先从霍丁格包尔文公司中华区信用管理现状出发对公司面临的信用 管理进行了深层次的挖掘，发现霍丁格包尔文公司中华区在客户信用管理上存 在的一些列企业内部管理机制上问题；其次，运用科学的信用评估方法和信用 管理模式对公司在信用管理部门职责设置、客户资信调查、客户信用评估、客 户授信决策、应收账款监控以及逾期账款追收这些赊账信用风险存在的风险原 因及问题进行分析;最后，结合霍丁格包尔文公司中华区的实际情况，提出构建 客户信用管理的改进方案。通过这些改进方案，力求使霍丁格包尔文公司中华 区赊账客户信用管理状况有所改进,能够帮助公司更有效地控制赊账信用风险， 提高客户信用管理水平。 沿着以上分析思路，本文将详细介绍了霍丁格包尔文公司中华区客户信用 管理改进方案。具体来说，细化了信用管理部门设置，提出了通过客户信用管 理模式管理企业信用交易中产生的事前、事中和事后的风险，将目前企业信用 控制管理中存在的一系列问题与信用风险规避方法有机结合，并以霍丁格包尔 文公司中华区客户信用管理为基础，提出了一些在管理中有效的改进措施，以 帮助企业建立良好的信用控制，期待实现企业持续快速健康发展的需求。 关键词：信用政策,应收账款管理,授信管理,信用额度,信用期限,客户信用 管理II RESEARCH ON HOTTINGER BALDWIN CUSTOMER CREDIT IMPROVEMENT Abstract Credit economy is the inevitable result of the development of market economy to a higher stage, at present, under the increasingly fierce market environment, the credit sale of enterprises has become an important means other than enterprise financing and product services. At the same time, the credit caused by credit sales is becoming more and more serious, how to manage custom credit has become an important part of enterprise management. Starting from the current situation of credit management in Hottinger Baldwin China, this paper makes a deep excavation of the credit management faced by the company and finds that there are some problems in the internal management mechanism of the enterprise in the credit risk management of Hottinger Baldwin China. Second, by using the scientific credit risk assessment method and Credit Management mode, this paper analyzes the risk causes and problems of the credit risk of the company in the Credit Management department, the customer credit investigation, the customer credit evaluation, the customer trust decision, the Accounts receivable monitoring and the overdue accounts recovery. Finally, combining with the actual situation of Hottinger Baldwin China, this paper puts forward some concrete measures to construct the improvement scheme of credit risk management. Through the implementation of these improvement programs, we strive to improve the credit risk management of Hottinger Baldwin China and can help the company to control the credit risk more effectively and improve the credit risk management level. Along the above analysis ideas, this paper will introduce in detail the Hottinger Baldwin China Credit Management improvement measures and program support implementation measures. Specifically, the establishment of Credit Management department is refined, and the risk of pre-and post-incident and afterwards in the management of enterprise credit transaction through credit risk management mode is put forward, and a series of problems existing in the currentIII enterprise credit control management are organically combined with the credit risk avoidance method, and based on the credit risk management of Hottinger Baldwin China, some effective improvement measures and concrete scheme guarantee measures in management are put forward to help enterprises establish good credit risk control measures in order to meet the needs of sustainable, rapid and healthy development of enterprises. Keywords: Credit policy, Account receivable management, Credit management, Credit limit, Credit term, Credit risk managementIV 目 录 中文摘要 ..........................................................I Abstract ..........................................................II 第一章 绪论.......................................................1 1.1 研究背景及意义 ..............................................1 1.1.1 研究背景 ................................................1 1.1.2 研究意义 ................................................2 1.2 研究内容及主要思路 ..........................................2 1.3 研究方法与研究工具 ..........................................4 1.3.1 研究方法 ................................................4 1.3.2 研究工具 ................................................4 1.4 企业信用管理的文献综述 ......................................4 1.4.1 国外研究文献综述 ........................................4 1.4.2 国内研究文献综述 ........................................5 1.4.3 文献综评 ................................................6 第二章 相关理论综述 .............................................8 2.1 5C 要素分析法 ...............................................8 2.2 管理型信用分析模型 ..........................................8 2.2.1 营运资产分析模型.........................................8 2.2.2 特征分析模型 ............................................9 2.3 多变量信用风险判别模型 .....................................11 2.4 客户信用管理办法 ...........................................12 2.4.1 实地调查法 .............................................12 2.4.2 穆迪信用评级法 .........................................12 第三章 霍丁格包尔文公司中华区客户信用管理现状 ............. 14V 3.1 霍丁格包尔文公司中华区概述 .................................14 3.2 霍丁格包尔文公司中华区客户信用管理现状 .....................15 第四章 霍丁格包尔文公司中华区客户信用风险产生的原因及问题 分析............................................................. 18 4.1 信用管理职责缺陷产生信用风险及问题分析 .....................18 4.2 信用政策制定与实施过程产生信用风险及问题分析 ...............18 4.3 信用风险管控流程产生信用风险及问题分析 .....................19 4.4 客户授信等级产生信用风险及问题分析 .........................20 4.5 赊销过程中产生的信用风险及问题分析 .........................21 4.6 应收账款账龄及呆账管理产生的信用风险及问题分析 .............21 第五章 霍丁格包尔文公司中华区客户信用管理改进方案 ........ 23 5.1 信用管理部门设置、职责改进方案 .............................23 5.1.1 信用管理部设置改进 .....................................23 5.1.2 信用管理部职责改进 .....................................25 5.1.3 信用管理部门考核指标改进 ...............................27 5.2 信用管理制度改进方案 .......................................27 5.2.1 企业内部资信调查报告制度改进 ...........................29 5.2.2 应收账款管理制度改进 ...................................30 5.3 信用管理流程改进方案 .......................................32 5.3.1 应收帐款跟踪流程改进 ...................................33 5.3.2 逾期债务跟踪流程改进 ...................................35 5.4 客户分类及授信改进方案 .....................................36 5.4.1 客户信用评估体系改进 ...................................37 5.4.2 客户授信额度确定改进 ...................................40 5.4.3 客户授信额度调整改进 ...................................46 5.4.4 客户信用期限改进 .......................................47VI 5.5 赊帐交易管控的改进方案 .....................................48 第六章 霍丁格包尔文公司中华区客户信用管理改进方案的保障措施 .................................................................. 52 6.1 提升企业客户信用管理观念 ...................................52 6.2 加强销售及市场开发内部客户信用管理协作 .....................52 6.3 加强销售及市场开发外部客户信用管理协作 .....................53 6.4 完善合同评审 ...............................................53 第七章 结论与不足.............................................. 54