【摘要】 为促进铁路运输企业风险债权状况的持续改进，更好地实现对风险债权的精准管控，提升清收效果，从国铁集团全面深化改革和风险债权清收难的现实入手，基于全息视角全过程、全方位透视铁路运输企业存在的风险债权管理措施需完善、风险债权精细管理需落实、风险债权催收清理需加强、风险债权管理效率需提高等风险债权管控问题。运用PDCA循环理论，完善事前评估—事中控制—事后清收—评价反馈4个关键阶段的控制，并以管控的基础、手段、主体和客体4个角度为切入点，设计信息、制度、部门、债权4个维度的管控方向，构建铁路运输企业“四阶四维一体化”风险债权管控体系，并提出该管控体系的保障措施，即运用信息系统，改善管理决策；完善管控制度，加强部门联动；细化债权责任，实现精细管理。更多还原

【Abstract】 In order to continuously improve risk creditor rights of railway transportation enterprises, accurately control risk creditor rights, and enhance the collection and clearing effect, this paper started from the reality of comprehensively deepening reform and difficult collection and clearing of risk creditor rights in China State Railway Group to roundly discuss the problems existing in the risk creditor rights control of railway transportation enterprises from a holographic perspective. It was found that the risk creditor rights management needs to be improved, and the fine management of risk creditor rights needs to be implemented. In addition, the collection and clearing of risk creditor rights need to be strengthened, and the efficiency of risk creditor rights management needs to be increased. The Plan-Do-Check-Act(PDCA) cycle theory was used to perfect the control of the four key stages: pre-evaluation, in-process control, post-collection, and evaluation and feedback. On the basis of the four aspects including the basis, means, subject, and object, the control direction of the four dimensions was designed in terms of information, system, department, and creditor rights, so as to construct the risk creditor rights control system with the “four-stage and four-dimensional integration” of railway transportation enterprises. This paper put forward the safeguard measures of the control system, namely, using information system to improve the management decision, improving the control system to strengthen departmental linkage, and refining creditor rights and responsibilities to realize fine management.更多还原