中小企业信用风险管理机制探析

An Analysis of Management Mechanism of Credit Risk in Small and Medium- sized Enterprises

制约我国中小企业发展的一个重要因素就是企业内部信用管理水平低,抗风险能力弱。而中小企业出现信用风险的主要原因在于其缺乏必要的信用风险管理机制。要提高中小企业内部信用风险管理水平,必须在设立独立的信用机构的基础上,重点建立和完善前期的资信调查和评估机制、中期的债权保障机制和后期的应收账款管理机制、业绩评价机制。

One important factor restrained development of Chinese small and medium-sized enterprise is that the internal credit management of enterprises is low in level and the ability to resist risk is weak. The main reason is that the enterprise lacks necessary credit risk management mechanism. Hence, based on independent credit agency to improve internal credit risk management, the small and medium-sized enterprises should build and improve credit investigation and evaluation mechanism in the first stage, credit safeguard mecha- uism in the middle stage, and management mechanism on accounts receivable and performance evaluation mechanism in the later stage.