强化信用意识与建立信用风险控制体系的研究

Strengthening credit consciousness and building credit risks control system

探讨了我国企业存在的信用风险问题。针对企业在信用意识、应收帐款的管理滞后、财务部门与业务部门职责不清等问题,阐述了强化信用意识、建立以法制为基础的信用保障体系、完善信用的社会评价体系、建立并实行客户资信管理制度和内部授信管理制度、建立应收帐款管理制度等的重要性。

Discusses the credit risks existing in domestic enterprises.Points out some problems,such as credit consciousness,confusion of respon sibilities between financial offic e and professional office,and so on.Expounds the importance of strengthening cre dit consciousness,establishing th e credit insurance system based on th e le-gality,perfecting credit evaluation system,etc.