大摘要——力源機械工程信用管理研究

1、摘 要力源工程機械公司是全國知名的工程機械經(jīng)銷服務(wù)商，其渠道模式主要是通過代理形式進行；銷售方式涉及到全款、分期、融資租賃、銀行按揭等，95%以上是以融資租賃和銀行按揭為主。所以對于力源公司來說，信用風險管理是非常重要的。本文將對力源公司的信用風險管理進行研究。本文的第一部分探討本文的研究背景與研究意義，并提出文章所要研究的問題；同時介紹本文的研究方法與研究內(nèi)容。第二部分對于相關(guān)理論研究及其文獻進行回顧、梳理，理論回顧主要從兩個方面進行：一是信用風險管理的相關(guān)理論，二是債權(quán)管理的相關(guān)理論。第三章主要對力源工程機械公司信用風險管理的現(xiàn)狀和問題進行了分析。主要介紹了力源公司概況、銷售業(yè)務(wù)現(xiàn)狀，以及

2、力源公司的債權(quán)管理，同時闡述了力源公司存在的信用風險，并且分析了信用風險產(chǎn)生的原因。第四章構(gòu)建力源公司信用風險管理方案，首先介紹了構(gòu)建信用風險管理方案的目的與原則，并且進行了必要性、可行性分析，然后逐層構(gòu)建了力源公司的信用風險管理方案。第五章具體的介紹了本文所構(gòu)建的信用風險管理方案在力源公司的應(yīng)用與實施，同時對力源公司建立信用風險管理提出了建議，就是首先建立信用風險管理模式的保障機制，確保信用風險管理工作的順利進行。第六章對全文進行總結(jié)，得出主要結(jié)論。并總結(jié)本文研究的不足之處，對未來的研究進行展望。在構(gòu)建力源公司信用風險管理方式時，本文首先是對力源工程機械公司信用風險管理的現(xiàn)狀和問題進行了分析

3、，介紹了力源公司概況、銷售業(yè)務(wù)現(xiàn)狀，以及力源公司的債權(quán)管理，同時闡述了力源公司存在的信用風險，主要存在的信用風險有：償債風險；資產(chǎn)的流動性風險；融資渠道單一的風險；不可抗拒力風險等。同時還分析了力源公司信用風險產(chǎn)生的原因。主要原因是：第一，對內(nèi)缺少科學的信用管理制度和有效的組織結(jié)構(gòu)體系。第二，企業(yè)對外缺少科學的信用管理政策和規(guī)范的業(yè)務(wù)管理流程。針對上述分析，本文為力源公司設(shè)計了信用風險管理模式，包括六個步驟：制定信用風險管理戰(zhàn)略目標；信用風險識別，企業(yè)識別信用風險，應(yīng)當從內(nèi)部和外部兩方面因素進行關(guān)注，其任務(wù)是認識和了解企業(yè)存在的各種風險因素及其可能帶來的嚴重后果；信用風險評估，企業(yè)應(yīng)當準確識別

4、與實現(xiàn)控制目標相關(guān)的內(nèi)部風險和外部風險，確定相應(yīng)的風險承受度；信用風險應(yīng)對，這部分主要是制定相關(guān)信用政策，包括信用標準制定、信用條件選擇和收款政策制定三個部分；信用風險控制，在識別和度量企業(yè)信用風險的基礎(chǔ)上，信用風險管理者必須采取適當?shù)男庞蔑L險控制策略，以達到信用風險管理的目標。企業(yè)信用風險控制的類型也分為事前控制、事中控制和事后控制；溝通與監(jiān)控，企業(yè)應(yīng)當建立應(yīng)收賬款信息與溝通制度，明確信用控制相關(guān)信息的收集、處理和傳遞程序，確保信息及時溝通，促進內(nèi)部控制有效運行。企業(yè)應(yīng)當加強信息系統(tǒng)開發(fā)與維護、訪問與變更、數(shù)據(jù)輸入與輸出、文件儲存與保管、網(wǎng)絡(luò)安全等方面的控制，保證信用管理信息系統(tǒng)安全穩(wěn)定運行

5、。力源公司在實施信用風險管理時，要注重債權(quán)呼叫中心領(lǐng)導(dǎo)企業(yè)的信用風險管理工作，不但僅負責催收款的工作，而是負責信用風險的分析與決策，而由其它部門負責信用風險信息的統(tǒng)計和信用決策的執(zhí)行。同時要建立力源公司信用風險管理制度，包括：信用風險管理的流程、信用風險管理職責與權(quán)限和信用風險管理政策。企業(yè)信用風險管理流程主要包括五個方面，分別是：客戶信用風險管理流程、企業(yè)內(nèi)部信用風險管理流程、供應(yīng)商信用風險管理流程、競爭者信用風險管理流程和宏觀信用風險管理流程。信用風險管理制度中權(quán)責劃分是非常重要的一個部分，力源公司在劃分職責與權(quán)限時要考慮下面幾點：信用風險管理部門的職能與權(quán)限；信用風險管理相關(guān)部門的職能安

6、排；崗位要求與對人員分析；效績考核的范圍與考核的指標。信用風險管理政策主要有三種：嚴格型信用政策、寬松型信用政策和適度型信用政策。在具體制定信用風險管理政策時，力源公司應(yīng)結(jié)合自身實際，同時考慮到所在和行業(yè)的行業(yè)平均水平、競爭激烈程度，以及競爭對手的策略；信用風險管理政策的制定應(yīng)該由企業(yè)的高級管理人員完成，同時結(jié)合資深專家和一些業(yè)務(wù)人員的豐富經(jīng)驗。面對日益變動的內(nèi)外部環(huán)境，企業(yè)應(yīng)根據(jù)具體的情況，采用不同的信用政策。新的力源公司的信用管理方案在一定程度上可以降低力源公司面臨的信用風險。由于研究背景資料、數(shù)據(jù)不足以及個人能力水平的局限性，本文仍然存在一些不足之處，有待于今后進行更加深入的研究與完善。

7、關(guān)鍵詞：力源工程機械公司；信用風險管理；信用風險管理方案設(shè)計AbstractLIYUAN engineering machinery company is the well-known engineering machinery distribution services. Its sales channel mainly is the agency, and Sales way is: all of the installment sales, sales, finance lease sales, bank mortgage sales; financing lease sales and

8、 bank mortgage sales account for 95% of total sales. So for LIYUAN, credit risk management is very important. This paper will research LIYUANs credit risk management.The first section explores the background and significance of the research, and to put forward the problems for study. At the same tim

9、e introduce this research method and the research content. The second part discusses the related theory of literature review: one related theory is the credit risk management, and the second related theory is creditor's rights management. The third chapter basically analyzes the current situatio

10、n and problems of LIYUANs credit risk management. Mainly introduces the LIYUANs situation, the sales business status, and its debt management, and expounds its credit risk, and analyzes the causes of the credit risk. The fourth chapter design LIYUANs credit risk management plan, first introduces the

11、 design purpose and principles, and the necessity, feasibility analysis. And then step by step how to construct LIYUANs credit risk management. The fifth chapter presents how to implement the plan, and put forward some Suggestions. Chapter 6 of article, it summarizes the main conclusion, and clarify

12、 the shortcomings.This paper analyzes the LIYUAN credit risk management of the status quo and problems, and introduced the company profiles, sales business conditions, and claims management, and expounds the company existing credit risk, and the main existing credit risk: debt service risk; The liqu

13、idity risk of assets; The financing channels of a single risk; Force majeure risk, etc.At the same time, this paper also analyzes the company credit risk causes. The main reason is: first, the lack of scientific enterprise credit management system and effective organization structure system manageme

14、nt enterprise itself. Second, the lack of scientific credit management policies and standard business management process to manage enterprise stakeholders.Based on the above analysis, this paper designed the source company do credit risk management mode, including six steps:First, make credit risk m

15、anagement strategic objectives. Second, credit risk identification, the enterprise has to know all kinds of risk factors and possible serious consequences. Third, credit risk assessment, the enterprise shall accurately identify internal risk and external risk, determines the corresponding risk toler

16、ance. Fourth, credit risk response, this part mainly to formulating relevant credit policy, including credit standards, choose the payments and credit conditions policy making three parts. Fifth, credit risk control, enterprise credit risk control of the type also divided into beforehand control, co

17、urse control and afterwards controls. Finally the communication and supervision, guarantee the credit management information system security and stable operation.The company should let "claims to be a leader, call center" command of the enterprise credit risk management work. Not only resp

18、onsible for collection, but is responsible for work push credit risk analysis and decision making, and the other is responsible for credit risk information statistics and the execution of the credit decision. At the same time to establish LIYUAN company credit risk management system, including: the

19、credit risk management, the credit risk management responsibility and authority and credit risk management policy.In the implementation of credit risk management, the creditor's rights call center play a leading role, is responsible for the credit risk analysis and decision making, and urged the

20、 collection of work; Other departments to carry out credit decisions. At the same time to establish the credit risk management system, including: credit risk management process, credit risk management duties and authority and credit risk management policy.Enterprise credit risk management processes

21、include five aspects, it is respectively: customer credit risk management process, the enterprise internal credit risk management process, suppliers in the credit risk management of credit risk management process, competitors process and macro credit risk management process.Division is a very import

22、ant aspect of Credit risk management system. When division rights and responsibility, LIYUAN must consider the following points: (1) functions and privileges of credit risk management department; (2) functions arrangement of other departments; (3) the requirements for the position of staff and analysis; (4) the effect achievement assessment.Cre