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题目作者学院专业学号指导教师二〇〇年月日本科生毕业设计（论文）ii本科生毕业设计（论文）iii摘要当下我国市场环境中企业竞争越来越激烈，为了迅速的扩张市场占有率，提高自身产品的竞争优势，主要方式就是应收账款的赊销。随之而来的是应收账款的信用风险。目前，许多企业对信用风险的防范意识薄弱，信用管理机制有待进一步的完善，只着眼于当前账面的高利润，而忽视了拖欠占用的流动资金能否及时收回的风险，从而使应收账款的坏账损失严重。所以，企业的应收账款关系到企业现金流量和再生产的资金需要，是企业经营管理的重要组成部分。通过系统有效的客户信用管理体系和信用评估模型，能极大降低应收账款风险，加快资金周转，提高其利用率，增加企业的净收益，防范企业经营风险，防止资金流失。本文从应收账款的现状入手，分析了应收账款的风险及主要原因，然后针对信用风险问题，阐述了企业客户信用管理体系和信用评估模型的建立。关键词:应收账款管理;信用风险管理;信用评估模型本科生毕业设计（论文）ivABSTRACTNowadays,theenterprisecompetitionofthecompetitivemarketinChinabecomesfiercerandfiercer.Inordertoexpandthemarketsharerapidlyandimprovethecompetitiveadvantageofproducts,themainwayisthecreditsaleofaccountreceivable,followedbythecreditriskofaccountreceivable.Atpresent,manyenterpriseshavelessawarenesstothecreditrisk,andtheircreditmanagementsystemneedsmoredevelopment.Mostofthemjustfocusonthecurrenthighprofitoftheirbooksinsteadofconsideringwhetherthedelinquentandoccupiedcurrentcapitalcantakebackintime,sothatbaddebtsofaccountreceivablecausegreatdamage.So,theimportantpartsofenterpriseoperationandmanagementaretheaccountreceivablerelationshipofenterprises,thecashflowofenterprisesandthefundrequirementofreproduction.Througheffectivecreditmanagementsystemofcustomersandcreditassessmentmodel,theenterprisecanreducevastlytheriskofaccountreceivable,speedupturnoverofcapital,increasetheutilizationratioandaddenterprises’netprofittoguardagainsttheoperatingriskofenterprisesandcapitalloss.Thisarticlebeginsfromaccountreceivablesituation,analyzingthemainreasonofaccountreceivablerisk,andaimsattheproblemofcreditrisktoexpoundthecreditmanagementsystemofcustomersandtheestablishmentofcreditmanagementsystem.Keywords:Accountreceivablemanagement;Creditriskmanagement;Creditassessmentmodel本科生毕业设计（论文）v目录第一章前言..........................................................................................................................11.1研究意义..........................................................................................................................11.2国内外研究综述...............................................................................................................11.2.1国外研究综述.........................................................................................................11.2.2国内研究综述.........................................................................................................21.3本文框架和主要内容........................................................................................................31.3.1本文主要内容.........................................................................................................31.3.2本文框架................................................................................................................3第二章企业应收账款的现状分析及风险问题.........................................................42.1赊销比例逐年上升应收账款总体水平居高不下..................................................................42.2企业坏账损失率高给企业带来虚假收入............................................................................42.3企业漠视潜在风险盲目竞争..............................................................................................52.4降低了企业的资金使用效率加大了企业的现金流出...........................................................52.5应收账款难以收回形成呆坏账..........................................................................................5第三章交易对手信用风险管理.....................................................................................73.1交易对手信用风险与应收账款管理...................................................................................73.2交易对手信用风险判断.....................................................................................................73.2.1交易对手经济实力和偿债能力分析..........................................................................73.2.2交易对手归还应收账款的意愿和企业信誉分析........................................................8第四章信用风险评级模型.........................................................................................94.1信用风险评级...................................................................................................................94.2模型介绍..........................................................................................................................94.2.1传统信用风险评级模型...........................................................................................94.2.2现代信用风险评级模型.........................................................................................12第五章实例分析............................................................................................................165.1长虹集团背景简介..........................................................................................................165.2长虹集团的应收账款危机问题........................................................................................165.3长虹应收账款危机发生的原因........................................................................................185.3.1对于应收账款风险的防范意识薄弱........................................................................185.3.2客户信用风险管理体系不健全..............................................................................185.3.3内部应收账款风险控制机制不完善....................