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企业赊销信用的风险控制 总被引:3,自引:0,他引:3
<正> 在激烈的市场竞争机制下,很多企业为及时占领市场、或为其他长远目标而冒险采用赊销策略。赊销虽对企业具有一定的积极作用,却有可能形成大量的坏账损失,企业界应该分析原因,加强赊销信用的风险控制。 总的来看,企业赊销信用失控既有外部的原因,也有内部的原因。 从外部原因来说,主要有几个因素;一是法律环境欠缺。由于我国市场经济法制建设相对滞后,欠债不还现象比较普遍,打官司即使胜诉也无法收回款项的事司空见惯。这种情况就造成了企业不打官司、打不起官司、不敢打官司的局面。法制不健全,欠账不还不受任何惩处,反而成了“大爷”,债权人则成了“孙子”,这是造成赊销信用失控的主要原因。二是经济体制转轨中老体制的惯性使然。在 相似文献
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信用是现代市场经济正常运行的且不可缺少的基本条件,而信用赊销是以信用为基石.与现金交易相对的一种交易方式,此种交易方式已在各行业中广泛应用。但由于我国市场经济秩序的不完善以及传统企业管理方式的落后,企业间交易呈现出一种严重信用失控的局面,而信用的失控也就引发了应收账款管理的紊乱。要健全应收账款的管理和控制必须从前提、制度、措施等3个方面入手,多管齐下,企业的应收账款管理才能真正进入一个良性循环的轨道。 相似文献
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闫梅 《中国乡镇企业会计》2006,(9):60-61
在社会主义市场经济中,存在着激烈的商业竞争。竞争机制的作用迫使企业以各种手段扩大销售。除了依靠产品质量、价格、售后服务、广告等外,赊销也是扩大销售的手段之一。对于同等的产品价格、类似的质量水平、一样的售后服务,实行赊销的销售额将大于现金交易的销售额。出于扩大销售竞争的需要,企业不得不以赊销等优惠方式招揽顾客,由此产生了应收账款,而应收账款就是商业信用的产物。由于我国存在着不健全的宏观信用管理体系和巨大的市场信用风险及企业在内部管理上对信用风险控制能力严重不足,极易发生应收账款难以变现的危险。据最近调查,因商业伙伴不守信用而遭受损失的企业竞高达89.3%。这种巨大的信用风险使企业大量应收账款被拖欠,变成呆账、坏账,造成流动资金紧张、经营严重“潜亏”,核心竞争力受到严重挑战。 相似文献
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蒲小雷 《山东工商行政管理》2003,(5):59-59
企业信用管理,一个“崭新”而又“悠久”的话题。说它“崭新”,是因为我国企业对它的认知程度非常低,大多数企业甚至还没有听说过。说它“悠久”,则是因为它在西方国家已经研究和实践了100多年,无论从理论还是管理技术上郜已极为成熟。虽然企业对信用管理知之甚少,但是提到“信用风险”,绝人多数企业却有深刻的感受。 相似文献
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刘荣英 《中国乡镇企业会计》2007,(10):60-61
在制造企业的经营过程中,赊销业务的发生是不可避免的。对赊销业务处理好,会促进企业突破交易上时间和空间的限制,迅速把握市场商机,提高企业的竞争力。处理得不好,企业很可能陷入经营困境。 相似文献
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文章从伦理学的视角分析了企业伦理文化的现状,以及以企业伦理文化建设为核心的企业文化建设的必要性和建议,阐述了企业必须重视以企业伦理文化为核心的文化建设。 相似文献
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品牌作为一个既具体又宽泛的概念,已经在中国得到了有效的传播。它的内涵也被越来越多的中国公众所认知,从微观的人民生活需求到宏观的国家软实力的构建,都和品牌有着密切的联系。中国企业,如何借助各种机会提升自己的品牌,使自己的企业文化、价值观在国际上广为传播?在纽曼第三届品牌中国高峰论坛上,许多专家和企业家阐述了他们对品牌的理解。 相似文献
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Xiaolou Yang 《The Quarterly Review of Economics and Finance》2011,51(4):419-434
In this study, I introduce capital market imperfections into a structure framework of inventory investments and investigate impacts of trade credit on firms’ inventory dynamics and analyze the relationship between trade credit and bank loans. As a result, firms end up using a mix of trade credit and bank loans. I find that the use of trade credit and bank credit can be either complements or substitutes. During tight monetary periods, trade credit operates mainly as a substitute for bank borrowing while during looser monetary episodes even when the economy is weak, trade credit and bank loans are dominated by a complementary effect. 相似文献
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5000元培养费告别学院派
1995年,房炜从北京建工学院毕业.和当时所有学土木工程的年轻人一样,进设计院是一个学院派的梦想.体面、稳定、学识渊博……房炜可以找到很多词来形容当时设计院对他的吸引力.…… 相似文献
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Sangkyun Park 《Managerial and Decision Economics》2004,25(5):243-254
An option is embedded in credit cards. Since credit cards offer open credit lines, cardholders can borrow at the same terms when they become riskier. This option value raises the zero‐profit card rate. Furthermore, adverse selection occurs if cardholders are better informed about the probability of becoming riskier in the future and borrow more when they become riskier. The adverse selection can limit rate competition and keep the card rate above the zero‐profit card rate. An up‐front fee is not a good alternative because it is also vulnerable to adverse selection. A low introductory card rate is an effective way to avoid the adverse selection problem when asymmetric information is mainly about the change in the borrower's risk profile in the future, as opposed to the riskiness in the present period. Copyright © 2004 John Wiley & Sons, Ltd. 相似文献
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一汽丰田销售公司彻底改变了通过经销商接触消费者的营销模式,将销售管理链条从经销商延伸到了终端消费者,并把经销商卖给消费者的终端销售数字作为考核销售业绩的惟一标准 相似文献
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Kiminori Matsuyama Iryna Sushko Laura Gardini 《Decisions in Economics and Finance》2018,41(2):119-143
We reconsider a regime-switching model of credit frictions which has been proposed in a general framework by Matsuyama for the case of Cobb–Douglas production functions. This results in a piecewise linear map with two discontinuity points and all three branches having the same slope. We offer a complete characterization of the bifurcation structure in the parameter space, as well as of the attracting sets and related basins of attraction in the phase space. We also discuss parameter regions associated with overshooting, leapfrogging, poverty traps, reversal of fortune and growth miracle, as well as cycles with any kind of switching between the expansionary and contractionary phases. 相似文献
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Understanding the impact of financial variables on the current account balance is one of the priorities of academic literature and policymakers. Evidence from a broad panel of advanced and emerging countries shows that an increase in credit growth is associated with a significant deterioration in the current account balance. When we examine the roles of the components of credit, we find that an increase in household credit causes a significant decline in the current account balance, whereas an increase in business loans has no significant effect. Therefore, our findings indicate that the significant negative impact of credit growth on the current account balance is driven by household credit. Furthermore, we show that total and household credit growth rates have a stronger negative effect on the current account balance for lower levels of financial depth. Our results suggest that targeted policy measures that curb household credit growth might be more effective to reduce external imbalances particularly at the early stages of financial deepening. 相似文献