大摘要——力源機(jī)械工程信用管理研究

1、摘 要力源工程機(jī)械公司是全國(guó)知名的工程機(jī)械經(jīng)銷服務(wù)商，其渠道模式主要是通過(guò)代理形式進(jìn)行；銷售方式涉及到全款、分期、融資租賃、銀行按揭等，95%以上是以融資租賃和銀行按揭為主。所以對(duì)于力源公司來(lái)說(shuō)，信用風(fēng)險(xiǎn)管理是非常重要的。本文將對(duì)力源公司的信用風(fēng)險(xiǎn)管理進(jìn)行研究。本文的第一部分探討本文的研究背景與研究意義，并提出文章所要研究的問(wèn)題；同時(shí)介紹本文的研究方法與研究?jī)?nèi)容。第二部分對(duì)于相關(guān)理論研究及其文獻(xiàn)進(jìn)行回顧、梳理，理論回顧主要從兩個(gè)方面進(jìn)行：一是信用風(fēng)險(xiǎn)管理的相關(guān)理論，二是債權(quán)管理的相關(guān)理論。第三章主要對(duì)力源工程機(jī)械公司信用風(fēng)險(xiǎn)管理的現(xiàn)狀和問(wèn)題進(jìn)行了分析。主要介紹了力源公司概況、銷售業(yè)務(wù)現(xiàn)狀，以及

2、力源公司的債權(quán)管理，同時(shí)闡述了力源公司存在的信用風(fēng)險(xiǎn)，并且分析了信用風(fēng)險(xiǎn)產(chǎn)生的原因。第四章構(gòu)建力源公司信用風(fēng)險(xiǎn)管理方案，首先介紹了構(gòu)建信用風(fēng)險(xiǎn)管理方案的目的與原則，并且進(jìn)行了必要性、可行性分析，然后逐層構(gòu)建了力源公司的信用風(fēng)險(xiǎn)管理方案。第五章具體的介紹了本文所構(gòu)建的信用風(fēng)險(xiǎn)管理方案在力源公司的應(yīng)用與實(shí)施，同時(shí)對(duì)力源公司建立信用風(fēng)險(xiǎn)管理提出了建議，就是首先建立信用風(fēng)險(xiǎn)管理模式的保障機(jī)制，確保信用風(fēng)險(xiǎn)管理工作的順利進(jìn)行。第六章對(duì)全文進(jìn)行總結(jié)，得出主要結(jié)論。并總結(jié)本文研究的不足之處，對(duì)未來(lái)的研究進(jìn)行展望。在構(gòu)建力源公司信用風(fēng)險(xiǎn)管理方式時(shí)，本文首先是對(duì)力源工程機(jī)械公司信用風(fēng)險(xiǎn)管理的現(xiàn)狀和問(wèn)題進(jìn)行了分析

3、，介紹了力源公司概況、銷售業(yè)務(wù)現(xiàn)狀，以及力源公司的債權(quán)管理，同時(shí)闡述了力源公司存在的信用風(fēng)險(xiǎn)，主要存在的信用風(fēng)險(xiǎn)有：償債風(fēng)險(xiǎn)；資產(chǎn)的流動(dòng)性風(fēng)險(xiǎn)；融資渠道單一的風(fēng)險(xiǎn)；不可抗拒力風(fēng)險(xiǎn)等。同時(shí)還分析了力源公司信用風(fēng)險(xiǎn)產(chǎn)生的原因。主要原因是：第一，對(duì)內(nèi)缺少科學(xué)的信用管理制度和有效的組織結(jié)構(gòu)體系。第二，企業(yè)對(duì)外缺少科學(xué)的信用管理政策和規(guī)范的業(yè)務(wù)管理流程。針對(duì)上述分析，本文為力源公司設(shè)計(jì)了信用風(fēng)險(xiǎn)管理模式，包括六個(gè)步驟：制定信用風(fēng)險(xiǎn)管理戰(zhàn)略目標(biāo)；信用風(fēng)險(xiǎn)識(shí)別，企業(yè)識(shí)別信用風(fēng)險(xiǎn)，應(yīng)當(dāng)從內(nèi)部和外部?jī)煞矫嬉蛩剡M(jìn)行關(guān)注，其任務(wù)是認(rèn)識(shí)和了解企業(yè)存在的各種風(fēng)險(xiǎn)因素及其可能帶來(lái)的嚴(yán)重后果；信用風(fēng)險(xiǎn)評(píng)估，企業(yè)應(yīng)當(dāng)準(zhǔn)確識(shí)別

4、與實(shí)現(xiàn)控制目標(biāo)相關(guān)的內(nèi)部風(fēng)險(xiǎn)和外部風(fēng)險(xiǎn)，確定相應(yīng)的風(fēng)險(xiǎn)承受度；信用風(fēng)險(xiǎn)應(yīng)對(duì)，這部分主要是制定相關(guān)信用政策，包括信用標(biāo)準(zhǔn)制定、信用條件選擇和收款政策制定三個(gè)部分；信用風(fēng)險(xiǎn)控制，在識(shí)別和度量企業(yè)信用風(fēng)險(xiǎn)的基礎(chǔ)上，信用風(fēng)險(xiǎn)管理者必須采取適當(dāng)?shù)男庞蔑L(fēng)險(xiǎn)控制策略，以達(dá)到信用風(fēng)險(xiǎn)管理的目標(biāo)。企業(yè)信用風(fēng)險(xiǎn)控制的類型也分為事前控制、事中控制和事后控制；溝通與監(jiān)控，企業(yè)應(yīng)當(dāng)建立應(yīng)收賬款信息與溝通制度，明確信用控制相關(guān)信息的收集、處理和傳遞程序，確保信息及時(shí)溝通，促進(jìn)內(nèi)部控制有效運(yùn)行。企業(yè)應(yīng)當(dāng)加強(qiáng)信息系統(tǒng)開(kāi)發(fā)與維護(hù)、訪問(wèn)與變更、數(shù)據(jù)輸入與輸出、文件儲(chǔ)存與保管、網(wǎng)絡(luò)安全等方面的控制，保證信用管理信息系統(tǒng)安全穩(wěn)定運(yùn)行

5、。力源公司在實(shí)施信用風(fēng)險(xiǎn)管理時(shí)，要注重債權(quán)呼叫中心領(lǐng)導(dǎo)企業(yè)的信用風(fēng)險(xiǎn)管理工作，不但僅負(fù)責(zé)催收款的工作，而是負(fù)責(zé)信用風(fēng)險(xiǎn)的分析與決策，而由其它部門(mén)負(fù)責(zé)信用風(fēng)險(xiǎn)信息的統(tǒng)計(jì)和信用決策的執(zhí)行。同時(shí)要建立力源公司信用風(fēng)險(xiǎn)管理制度，包括：信用風(fēng)險(xiǎn)管理的流程、信用風(fēng)險(xiǎn)管理職責(zé)與權(quán)限和信用風(fēng)險(xiǎn)管理政策。企業(yè)信用風(fēng)險(xiǎn)管理流程主要包括五個(gè)方面，分別是：客戶信用風(fēng)險(xiǎn)管理流程、企業(yè)內(nèi)部信用風(fēng)險(xiǎn)管理流程、供應(yīng)商信用風(fēng)險(xiǎn)管理流程、競(jìng)爭(zhēng)者信用風(fēng)險(xiǎn)管理流程和宏觀信用風(fēng)險(xiǎn)管理流程。信用風(fēng)險(xiǎn)管理制度中權(quán)責(zé)劃分是非常重要的一個(gè)部分，力源公司在劃分職責(zé)與權(quán)限時(shí)要考慮下面幾點(diǎn)：信用風(fēng)險(xiǎn)管理部門(mén)的職能與權(quán)限；信用風(fēng)險(xiǎn)管理相關(guān)部門(mén)的職能安

6、排；崗位要求與對(duì)人員分析；效績(jī)考核的范圍與考核的指標(biāo)。信用風(fēng)險(xiǎn)管理政策主要有三種：嚴(yán)格型信用政策、寬松型信用政策和適度型信用政策。在具體制定信用風(fēng)險(xiǎn)管理政策時(shí)，力源公司應(yīng)結(jié)合自身實(shí)際，同時(shí)考慮到所在和行業(yè)的行業(yè)平均水平、競(jìng)爭(zhēng)激烈程度，以及競(jìng)爭(zhēng)對(duì)手的策略；信用風(fēng)險(xiǎn)管理政策的制定應(yīng)該由企業(yè)的高級(jí)管理人員完成，同時(shí)結(jié)合資深專家和一些業(yè)務(wù)人員的豐富經(jīng)驗(yàn)。面對(duì)日益變動(dòng)的內(nèi)外部環(huán)境，企業(yè)應(yīng)根據(jù)具體的情況，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臨的信用風(fēng)險(xiǎn)。由于研究背景資料、數(shù)據(jù)不足以及個(gè)人能力水平的局限性，本文仍然存在一些不足之處，有待于今后進(jìn)行更加深入的研究與完善。

7、關(guān)鍵詞：力源工程機(jī)械公司；信用風(fēng)險(xiǎn)管理；信用風(fēng)險(xiǎn)管理方案設(shè)計(jì)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 creditor's rights management. The third chapter basically analyzes the current situatio

10、n and 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

11、 design 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

12、 the 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 liqu

13、idity 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 manageme

14、nt enterprise 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 m

15、anagement 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 toler

16、ance. 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, co

17、urse 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 resp

18、onsible for collection, 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

19、credit risk management, the credit risk management responsibility and authority and credit risk management policy.In the implementation of credit risk management, the creditor's rights call center play a leading role, is responsible for the credit risk analysis and decision making, and urged the

20、 collection of work; Other 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

21、include five aspects, 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 import

22、ant aspect of Credit risk 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.Cre