关于企业信用管理的研究

【作者】 陈文涓；

【导师】 王积俭；

【作者基本信息】 广东工业大学 ， 企业管理， 2002， 硕士

【摘要】 信用是人类文明的果实。它体现的是最根本的法律关系和社会关系，体现的是市场经济必备的道德理念与法律意识，反映的是整个社会交往赖以维系和发展的基础。市场经济是信用经济，在国际交易中讲求信用是国际商务惯例中的首要信条。信用管理在现代企业管理中具有核心的作用。它涉及企业的计划、采购、生产、销售、财务、人力资源及信息管理等各个管理领域。企业信用管理在西方国家有近百年历史，而我国目前的信用管理水平远远不能适应形势发展的需要。在我国加入WTO后，为了适应国内外日趋激烈的市场竞争，企业加强信用管理的要求将更为紧迫。 本文从我国的实际出发，通过国际相关比较及实证分析和研究，对如何加强我国企业信用管理进行了探讨。文章通过剖析企业信用缺失的原因，然后提出：一方面政府要建立、健全信用管理相关的法律和制度，加强管理和执法力度，通过国家宏观制度的完善为企业信用管理创造良好的环境。在此基础上，另一方面要将西方先进的企业信用管理理论和我国企业信用管理实际状况相结合，对企业实施全面系统的信用管理。提出企业信用管理要将长期不懈的诚信文化建设和企业内部的信用组织体系的建立健全紧密结合起来。 全文共分六章。第一章绪论介绍目前我国企业信用存在的问题及其影响，并对国内外信用管理的现状进行比较，进而提出本文的研究思路与内容。 第二章市场经济必须是信用经济，强调信用是市场关系的基本准则，提出建立信用管理体系，努力加强信用管理是企业走出目前信用困境的根本出路。 第三章企业信用缺失原因的分析，分别从宏观环境的影响因素和企业自身信用管理存在的问题进行探讨，力求从中找到解决问题的症结所在。 第四章建立企业与个人(法人)信用认证系统，从我国目前的个人信用制度和企业信用制度建设状况及存在问题谈起，认为政府应该尽快建立社会信用管理体系，加大执法和监督力度，保障企业自身的信用管理有良好的发展空间，最后从宏观角度提出几点建议。 广东工业大学管理学硕士学位论文 第五章诚信为本的企业信用文化建设，回顾了经济伦理运动在西方的发展历程，强调伦理道德建设的重要性，提出要由领导层倡导并大力推动“诚信为本”的目标管理，通过多渠道、多层次地潜移默化，从经营者到每一个员工心目中牢牢树立起“诚信为本”的信念。 第六章企业信用管理组织体系建设，分析了信用管理的职能、工作内容，探讨了信用管理机构在我国的设立模式及其职能框架，提出要建立与商品交易链对应的信用管理链，并将企业信用管理分成事前／中／后三个阶段，通过抓好各阶段不同的工作重点，力求使企业每个阶段的信用管理更明确化，具体化，最后提出要在企业内部建立一套规范的信用风险管理制度，使守合同、重信用真正成为企业经营管理上的一种自觉的理性选择。更多还原

【Abstract】 Credit is the fruit of human civilization. It embodies the fundamental legal and social relations, the required ethic concepts and legal sense for the market economy, and reflects the foundation on which the whole society rely for exchange and development. Market economy is credit economy, and striving for credit is the most important creed in international commercial practice. Credit management plays a core role in modern enterprise management, and it is related to the aspects of planning, purchasing, producing, selling, financing, human resource and information management of the enterprises. Credit management has a history of almost one hundred years in the western countries, while China’ s current credit management level is far away from fitting in with the need of situation. After entering WTO, it is an urgent task for China’ s enterprises to strengthen credit management so that they can meet the sharp competition.Starting from China’ s realities, this article discusses how to enhance China’ s enterprise credit management based on international relevant comparison and example analysis. After analyzing the reasons of credibility gap, the article proposes that the government should: (1) enact and perfect the laws and rules relevant to credit management, strengthen the management and execution, and provide good circumstances for the enterprise credit management through perfecting the macro-control system; and (2) on this basis, combine China’ s enterprise credit management situation with occidental advanced enterprise credit management theory, and carry out comprehensive and systematic credit management. This article also suggests that enterprise credit management should be built by integrating long-term credit culture construction with internal credit system building.The article consists of six chapters. Chapter 1, Introduction, introduces the problems and consequences therefrom about China’ s enterprise credit, compares the credit management situations at home and abroad, then raises the topic to discuss.Chapter 2, Market economy must be credit economy, stresses that credit is the basic norm of market relations, pointing out that the fundamentalsolution to overcome current credit predicament is to build the credit management system and to strengthen the credit management.Chapter 3, Reasons of enterprise credibility gap, discusses the problems from the sectors of macroscopic environment and the enterprises themselves, and tries to find the crux of the problems.Chapter 4, To build enterprise and personal (legal person) credit management systems, discusses the situations of China’ s building personal and enterprise credit systems, proposes that the government should: (1) set up social credit management systems as soon as possible, (2) strengthen the execution and surveillance of laws, and (3) provide good conditions for enterprise credit management. At the end of this chapter, some suggestions were proposed from a macroscopic angle.Chapter 5, to build enterprise culture based on credit, reviews the developing course of economic ethics movement in the West, emphasizes the importance of ethics construction, recommends the objective management based on credit led by the leadership and the adoption of credit concept by the managers and the staff.Chapter 6, the building of enterprise credit management system, analyzes the functions and scopes of credit management, discusses the modes and functional framework of credit administrative organs in China, proposes the building of credit management chain corresponding commodity trade chain. This chapter also divides enterprise credit management into three phases梑efore, during and after the activities, urges to make credit management more clear and specific. Finally, the article suggests building a set of standardized credit management system within the enterprises, and to make keeping promises a conscientious and rational choice of enterprise management and administration.更多还原