企业信用风险管理研究

【作者】 柏春红；

【导师】 王满；

【作者基本信息】 东北财经大学 ， 会计学， 2005， 硕士

【摘要】 现代经济是一种金融经济，也是一种信用经济。信用成为商品过剩时期最稀缺的资源，在我国表现得尤为强烈。信用的缺失会造成市场交易成本的极大提高，企业要为正常的商品交易支付更多的无效成本，同时面临更多的交易风险，这些情况直接导致了企业整体竞争能力的下降，信用已经成为企业生存并立足于市场经济的重要资源。当这种资源被不合理地滥用时，信用交易就蕴涵了巨大的交易风险，信用问题已经成为宏观经济运行和企业发展的瓶颈。研究信用风险，进而防范和化解信用风险是一个艰巨而又亟待解决的课题。我国的特殊国情注定了独立研究这一问题的必要性。正是基于此，本文始终立足于我国，并借鉴了国外先进的管理理念和实践，对我国信用风险产生的原因、累积的过程、解决的办法，做了较为深入的探讨，以期为我国企业信用风险管理提供一点参考意见。 本论文共分为四部分： 第一部分主要论述了信用风险的概念、基本理论，并进而讨论了研究信用风险管理问题的必要性。随着现代经济的发展，信用风险的内涵也由传统的违约风险进一步扩大，但中国的特殊国情决定了我们研究的重点仍然是违约风险。 第二部分主要论述了我国企业信用风险的现状及成因。我国企业面临的信用风险是相当严峻的，它已经成为制约中国经济发展的一大瓶颈。在众多的成因分析中，产权制度是根本决定因素。 第三部分主要是通过对美国、日本、瑞典等发达国家企业信用风险管理现状的分析，并结合我国的具体国情，提炼出我国企业信用风险管理的基本原则，进而探讨了我国企业信用风险管理的总体框架。 第四部分在探讨风险管理总体框架的基础上，结合我国的实际情况，提出适合我国国情的企业信用风险管理策略。风险管理策略是我们研究信用风险的核心，本文从宏观和微观层面上对这一问题进行了探讨。更多还原

【Abstract】 The modern economy is a kind of finance economy, as well as credit economy. Credit becomes the scarcest resource in the excess merchandise period, which is more severe in China. The market transaction cost is raised by the imperfection of credit, which not only made the enterprise pay more invalid cost for the normal commodity exchange, but also face more bargain risks in the meantime. These circumstances caused directly enterprise’s whole competitive ability to descend. Credit has already become the important resource with which the enterprise can exist and establish in the market economy. When it is misused , credit transaction will contain huge bargain risk. The problem of credit has already become the bottleneck of the macroscopical economy and enterprise’s development. Studying credit risk, then guarding against and dissolving credit risk is an urgent topic that should be solve as soon as possible. The special situation of our country destines the necessity of the problem to research independently. Just because this, the thesis have a foothold in our country and use the foreign advanced management theory and practice to discuss thoroughly the cause, accumulating process, solve of credit risks. Wish what I have done can benefit credit risk management of China enterprise.There are four parts in the article:The first part mainly discusses the concept, basic theories of credit risk, and then discusses the necessity of research in credit risk management. With the development of modern economy, the content of credit risk is extending further from traditional default risk. But the special situation of our country destines that the emphasis is still traditional default risk.The second part mainly discusses the present condition and cause of credit risk in our country. The credit risk that Chinese enterprise faces is very severe, which has already become a big bottleneck of economic development. In the cause of更多还原