自改革开放以来，外贸出口一直是中国经济发展的“三驾马车”之一，并一直长 期保持着增涨的趋势。随着国内出口欧亿·体育（中国）有限公司竞争趋势越来越激烈，出口外销市场慢慢趋 于“买方市场”，并迫使国内众多制造商和贸易商为了保持竞争力而接受买方提出的 信用赊销的要求。然而，赊销往往也伴随着风险，意味着损失。自2009年美国金融 危机以来的全球经济增速放缓的大背景下，赊销对国内出口企业的风险不断攀升。为 了管控好这个风险，减少损失，就要求出口企业加强自身信用管理，建立完善而又科 学的企业信用管理体系。 本文以出口欧亿·体育（中国）有限公司中作为工贸一体的V公司为例，基于对V公司宏观环境分析和 现有信用管理体系的梳理，以及对其应收账款质量的分析和对V公司企业内部相关 部门人员的访谈，引出目前V公司现有企业信用管理成效及其不理想的原因。随后， 基于双链条全过程控制模式理论和COSO内控框架理论，分别从对外客户控制链、 对内内部控制链、管理技术及系统，建立及完善适合于V公司从客户资信评估到应 收账款追收的企业信用管理体系。完善的企业信用管理体系有助于V公司开展赊销 的同时，规避相应的风险和降低成本与损失。本文还对目前我国出口贸易欧亿·体育（中国）有限公司中的其 他企业具有参考价值。 关键词：出口贸易；信用管理；双链条全过程控制模式；COSO III Abstract Since the reform and opening policy in China, foreign trade has been one of the “three musketeers” contributing to China economy development, and its volume has been on a trend of rising for a long time. With the increase of competition in export industry, the export market had gradually become a “buyer’s market” which forces most of traders and manufacturers in China, in order to remain in competency, to accept the request of credit sale. However, risk and loss always comes with credit sale too. In the background of world’s economic growth slowing down since 2009 U.S. financial crisis, the risk from credit sale has been accumulating for export enterprises. And as a goal of managing the risk, reducing the loss, it requires export enterprises to enhance their credit management and build up an intact and science-based system of enterprise credit management. In this paper, V trading and manufacturing company is researched as one from the export industry. Based on the study of V company’s current credit management system, the analysis of structure of accounts receivable, and the interviews with company staff, I got the scorecard from V company’s current credit management and the impression of why the scorecard is not satisfying. Then, assisted from double chain overall control mode theory and COSO internal control integrated framework theory, I built a suitable credit management system for V company from the aspects of external client management chain, internal management chain, and managing technology and system to cover the process from client credit assessment to accounts receivable tracing. An intact enterprise credit management system is effective for avoiding risk and reducing cost or loss. This paper is also valuable for other export enterprises in China export industry. Keywords：Export; Credit Management; Double Chain Overall Control Mode Theory; COSO 目录 致谢......................................................................................................................................... I 摘要....................................................................................................................................... II Abstract ................................................................................................................................ III 第1章 绪论.......................................................................................................................... 1 1.1研究背景与研究意义 .................................................................................................. 1 1.1.1研究背景 ............................................................................................................... 1 1.1.2研究意义 ............................................................................................................... 2 1.2相关理论及国内外研究现状 ...................................................................................... 3 1.2.1信用及企业信用管理的定义 ............................................................................... 3 1.2.2 双链条全过程控制理论的内容 .......................................................................... 4 1.2.3国外研究现状 ....................................................................................................... 4 1.2.4国内研究现状 ....................................................................................................... 5 1.3研究内容与框架 .......................................................................................................... 6 1.3.1研究内容 ............................................................................................................... 6 1.3.2研究框架 ............................................................................................................... 6 1.4 研究方法与创新点 ..................................................................................................... 8 1.4.1研究方法 ............................................................................................................... 8 1.4.2创新之处 ............................................................................................................... 8 第2章 V公司企业信用管理现状及存在的问题 .............................................................. 9 2.1企业基本概况 .............................................................................................................. 9 2.1.1 V公司基本概况 ................................................................................................... 9 2.1.2 V公司宏观环境分析 ......................................................................................... 10 2.1.3 V公司赊销概况 ................................................................................................. 12 2.2 V公司企业信用管理现状 ........................................................................................ 15 2.3 V公司现有企业信用管理的成效分析 .................................................................... 18 2.3.1 V公司客户应收账款质量分析 ......................................................................... 18 2.3.2 V公司员工对企业内部信用管理评价 ............................................................. 22 2.4 V公司现有企业信用管理成效不理想的原因 ........................................................ 23 2.4.1 V公司对外客户控制链存在问题 ..................................................................... 23 2.4.2 V公司对内内部控制链存在问题 ..................................................................... 23 2.5 V 公司信用管理问题的成因分析 ........................................................................... 24 2.5.1 V公司对外客户控制链管理问题的成因 ......................................................... 24 2.5.2 V公司对内内部控制链管理问题的成因 ......................................................... 25 第3章 V公司企业信用管理优化方案 ............................................................................ 26 3.1优化V公司对外客户控制链 ................................................................................... 26 3.1.1 改进客户资信评估及建立客户信用评级制 .................................................... 26 3.1.2 提升客户授信决策制度 .................................................................................... 36 3.2优化V公司对内内部控制链 ................................................................................... 39 3.2.1 建立组织架构中独立的信用管理部门 ............................................................ 39 3.2.2 基于COSO内控框架理论完善应收账款内控制度 ....................................... 41 3.3根据双链条理论建立相应辅助技术支持系统 ........................................................ 44 3.3.1 建立客户数据库及信用管理软件 .................................................................... 44 3.3.2 建立指标技术监测 ............................................................................................ 46 第4