摘要
2004年中国进出口贸易额历史性地突破一万亿美元大关,成为继美国、德国之后的世界第三大贸易大国。但是,反倾销和反补贴等对外贸易壁垒之后,又一问题凸现出来。据权威推算,迄今我国至少有1000亿美元的海外应收账款无法收回,并且这个数字还将继续增加。对此,理论界众说纷纭,从不同角度为解决这一问题出计献策,但一直没有一个整体的框架成型。为了系统而又清晰地解决我国海外应收账款“黑洞”,优化信用管理模式,笔者提出了一种模型。
In 2004 China's total volume of international trade was rushed up to over 1 trillion dollars, and china became the third largest international trade country (just behind American and Germany) all over the world. With the happy news coming out, another serious problem followed. The data published from The Ministry of Trade, several days ago, showed that the accounts receivable in Chinese companies had reached 100 billion dollars, and the number would be increasing with the process of our country's internationalization. To solve the complex problem, in the theoretical area exist many resolutions seeking through different points of view. But there is no integral frame covering those resolutions. So, in order to solve the problem systematically, the article set up a "cubical model" to optimize and plug up our country' s overseas accounts receivable "black hole".
出处
《中央财经大学学报》
CSSCI
北大核心
2006年第3期53-58,共6页
Journal of Central University of Finance & Economics
关键词
应收账款
信用管理模式
立体模型
Accounts receivables Model of credit management Stereoscopic model