赊销客户信用水平评价研究

Research on the evaluation of credit customers' credit level

企业赊销所形成的应收账款属于赊销企业的债权,具有回收性和风险性。企业在进行信用销售之前,应该对客户的信用等级进行评价,根据客户的信用等级确定自己的赊销信用政策,以防范应收账款信用风险。在对赊销客户信用影响因素分析的基础上,通过相关性分析,针对不同行业选取了反映影响赊销客户信用等级的各项因素的信用评级指标体系。进而提出了基于模糊综合评价法的赊销客户信用水平评价方法。通过实例分析验证了方法的可行性与科学性,论文的研究结果可以为企业制定赊销信用政策提供借鉴。

Accounts receivable formed by the sale on credit is the creditor＇s rights that are recycling and risky. To avoid the credit risk of accounts receivable,an enterprises activities of sale on credit should evaluate the customer＇s credit and determine the credit policy according to the credit rating before credit sale. Based on the analysis of the influence factors of credit customers＇ credit level,different credit evaluation index systems in corresponding with different industry are formed in using the correlation analysis. Then the evaluation method of customer＇s credit based on fuzzy comprehensive evaluation is put forward. The feasibility and scientific of the method is verified by an empirical study. The results of the research can provide a reference for enterprises to develop their credit policies.