大摘要——力源机械工程信用管理研究

1、摘 要力源工程机械公司是全国知名的工程机械经销服务商，其渠道模式主要是通过代理形式进行；销售方式涉及到全款、分期、融资租赁、银行按揭等，95%以上是以融资租赁和银行按揭为主。所以对于力源公司来说，信用风险管理是非常重要的。本文将对力源公司的信用风险管理进行研究。本文的第一部分探讨本文的研究背景与研究意义，并提出文章所要研究的问题；同时介绍本文的研究方法与研究内容。第二部分对于相关理论研究及其文献进行回顾、梳理，理论回顾主要从两个方面进行：一是信用风险管理的相关理论，二是债权管理的相关理论。第三章主要对力源工程机械公司信用风险管理的现状和问题进行了分析。主要介绍了力源公司概况、销售业务现状，以及

2、力源公司的债权管理，同时阐述了力源公司存在的信用风险，并且分析了信用风险产生的原因。第四章构建力源公司信用风险管理方案，首先介绍了构建信用风险管理方案的目的与原则，并且进行了必要性、可行性分析，然后逐层构建了力源公司的信用风险管理方案。第五章具体的介绍了本文所构建的信用风险管理方案在力源公司的应用与实施，同时对力源公司建立信用风险管理提出了建议，就是首先建立信用风险管理模式的保障机制，确保信用风险管理工作的顺利进行。第六章对全文进行总结，得出主要结论。并总结本文研究的不足之处，对未来的研究进行展望。在构建力源公司信用风险管理方式时，本文首先是对力源工程机械公司信用风险管理的现状和问题进行了分析

3、，介绍了力源公司概况、销售业务现状，以及力源公司的债权管理，同时阐述了力源公司存在的信用风险，主要存在的信用风险有：偿债风险；资产的流动性风险；融资渠道单一的风险；不可抗拒力风险等。同时还分析了力源公司信用风险产生的原因。主要原因是：第一，对内缺少科学的信用管理制度和有效的组织结构体系。第二，企业对外缺少科学的信用管理政策和规范的业务管理流程。针对上述分析，本文为力源公司设计了信用风险管理模式，包括六个步骤：制定信用风险管理战略目标；信用风险识别，企业识别信用风险，应当从内部和外部两方面因素进行关注，其任务是认识和了解企业存在的各种风险因素及其可能带来的严重后果；信用风险评估，企业应当准确识别

4、与实现控制目标相关的内部风险和外部风险，确定相应的风险承受度；信用风险应对，这部分主要是制定相关信用政策，包括信用标准制定、信用条件选择和收款政策制定三个部分；信用风险控制，在识别和度量企业信用风险的基础上，信用风险管理者必须采取适当的信用风险控制策略，以达到信用风险管理的目标。企业信用风险控制的类型也分为事前控制、事中控制和事后控制；沟通与监控，企业应当建立应收账款信息与沟通制度，明确信用控制相关信息的收集、处理和传递程序，确保信息及时沟通，促进内部控制有效运行。企业应当加强信息系统开发与维护、访问与变更、数据输入与输出、文件储存与保管、网络安全等方面的控制，保证信用管理信息系统安全稳定运行

5、。力源公司在实施信用风险管理时，要注重债权呼叫中心领导企业的信用风险管理工作，不但仅负责催收款的工作，而是负责信用风险的分析与决策，而由其它部门负责信用风险信息的统计和信用决策的执行。同时要建立力源公司信用风险管理制度，包括：信用风险管理的流程、信用风险管理职责与权限和信用风险管理政策。企业信用风险管理流程主要包括五个方面，分别是：客户信用风险管理流程、企业内部信用风险管理流程、供应商信用风险管理流程、竞争者信用风险管理流程和宏观信用风险管理流程。信用风险管理制度中权责划分是非常重要的一个部分，力源公司在划分职责与权限时要考虑下面几点：信用风险管理部门的职能与权限；信用风险管理相关部门的职能安

6、排；岗位要求与对人员分析；效绩考核的范围与考核的指标。信用风险管理政策主要有三种：严格型信用政策、宽松型信用政策和适度型信用政策。在具体制定信用风险管理政策时，力源公司应结合自身实际，同时考虑到所在和行业的行业平均水平、竞争激烈程度，以及竞争对手的策略；信用风险管理政策的制定应该由企业的高级管理人员完成，同时结合资深专家和一些业务人员的丰富经验。面对日益变动的内外部环境，企业应根据具体的情况，采用不同的信用政策。新的力源公司的信用管理方案在一定程度上可以降低力源公司面临的信用风险。由于研究背景资料、数据不足以及个人能力水平的局限性，本文仍然存在一些不足之处，有待于今后进行更加深入的研究与完善。

7、关键词：力源工程机械公司；信用风险管理；信用风险管理方案设计abstractliyuan engineering machinery company is the well-known engineering machinery distribution services. its sales channel mainly is the agency, and sales way is: all of the installment sales, sales, finance lease sales, bank mortgage sales; financing lease sales and

8、 bank mortgage sales account for 95% of total sales. so for liyuan, credit risk management is very important. this paper will research liyuans credit risk management.the first section explores the background and significance of the research, and to put forward the problems for study. at the same tim

9、e introduce this research method and the research content. the second part discusses the related theory of literature review: one related theory is the credit risk management, and the second related theory is creditors rights management. the third chapter basically analyzes the current situation and

10、 problems of liyuans credit risk management. mainly introduces the liyuans situation, the sales business status, and its debt management, and expounds its credit risk, and analyzes the causes of the credit risk. the fourth chapter design liyuans credit risk management plan, first introduces the desi

11、gn purpose and principles, and the necessity, feasibility analysis. and then step by step how to construct liyuans credit risk management. the fifth chapter presents how to implement the plan, and put forward some suggestions. chapter 6 of article, it summarizes the main conclusion, and clarify the

12、shortcomings.this paper analyzes the liyuan credit risk management of the status quo and problems, and introduced the company profiles, sales business conditions, and claims management, and expounds the company existing credit risk, and the main existing credit risk: debt service risk; the liquidity

13、 risk of assets; the financing channels of a single risk; force majeure risk, etc.at the same time, this paper also analyzes the company credit risk causes. the main reason is: first, the lack of scientific enterprise credit management system and effective organization structure system management en

14、terprise itself. second, the lack of scientific credit management policies and standard business management process to manage enterprise stakeholders.based on the above analysis, this paper designed the source company do credit risk management mode, including six steps:first, make credit risk manage

15、ment strategic objectives. second, credit risk identification, the enterprise has to know all kinds of risk factors and possible serious consequences. third, credit risk assessment, the enterprise shall accurately identify internal risk and external risk, determines the corresponding risk tolerance.

16、 fourth, credit risk response, this part mainly to formulating relevant credit policy, including credit standards, choose the payments and credit conditions policy making three parts. fifth, credit risk control, enterprise credit risk control of the type also divided into beforehand control, course

17、control and afterwards controls. finally the communication and supervision, guarantee the credit management information system security and stable operation.the company should let claims to be a leader, call center command of the enterprise credit risk management work. not only responsible for colle

18、ction, but is responsible for work push credit risk analysis and decision making, and the other is responsible for credit risk information statistics and the execution of the credit decision. at the same time to establish liyuan company credit risk management system, including: the credit risk manag

19、ement, the credit risk management responsibility and authority and credit risk management policy.in the implementation of credit risk management, the creditors rights call center play a leading role, is responsible for the credit risk analysis and decision making, and urged the collection of work; o

20、ther departments to carry out credit decisions. at the same time to establish the credit risk management system, including: credit risk management process, credit risk management duties and authority and credit risk management policy.enterprise credit risk management processes include five aspects,

21、it is respectively: customer credit risk management process, the enterprise internal credit risk management process, suppliers in the credit risk management of credit risk management process, competitors process and macro credit risk management process.division is a very important aspect of credit r

22、isk management system. when division rights and responsibility, liyuan must consider the following points: (1) functions and privileges of credit risk management department; (2) functions arrangement of other departments; (3) the requirements for the position of staff and analysis; (4) the effect achievement assessment.credi