信用违约互换在应收账款信用风险管理中的应用

Credit Default Swap's Use in Credit Risk Management on Accounts Receivable

随着经济全球化、市场经济的不断发展,企业之间建立在商品信用基础上的商品交易出现的应收账款问题也日益严峻,导致企业资金紧张,甚至陷入财务危机以及信用危机。为此,加强对企业应收账款的管理已迫在眉睫。文章对企业应收账款的管理风险转移及如何规避风险进行阐述,通过介绍信用违约互换这一衍生工具的特征及原理对应收账款进行管理,实现风险的转移,提高企业的资金回收利用率。

With economic globalization,the constant development of market economy,competition among enterprises set up at merchandise credit based on the merchandise trade accounts receivable arise also increasingly serious problem. To this end, the strengthening of enterprise management of accounts receivable has been imminent. This article will be business-to accounts receivable risk management on how to transfer, how to avoid elaborate. Through the introduction of Credit de- fault swap of the characteristics of the derivative instrument and the principle of the status of accounts receivable manage- ment, implementation of risk transfer, improve the utilization of enterprise funds recovery.