企业信用政策研究
——以北京友联瑞丰灯管有限公司为例
摘要：随着经济发展和竞争的日益激烈，信用销售必然成为企业获得更多客源、提高市场占有率的有效途径。然而，企业的信用销售又是一把双刃剑，在其扩大销售规模的同时，也给企业带来了信用风险。企业将如何在风险和收益之间找到自身最合适的平衡点就成企业能否持久健康发展的重要问题之一。加强企业的信用管理是解决这一问题的关键，作为指导信用管理的企业信用政策就显得非常重要了。企业的信用政策是企业实施信用管理和防范信用风险的战略方针，然而北京友联瑞丰灯管有限公司信用管理还处在刚起步的阶段，企业在信用政策方面更是存在着很多的问题，还不完善，如果北京友联瑞丰灯管有限公司想长久立足于市场，那么就必须制定并很好地执行一套行之有效的信用政策。
关键词：信用政策；信用风险；信用管理
With the economic development and competition increasingly fierce, the credit sales will inevitably become more tourists, and effective way to increase market share. However, the sales of corporate credit is a double-edged sword, while increasing sales, but also to corporate credit risk. How the companies will find itself the most appropriate point of balance between risk and return into the important issues of corporate sustainability of the healthy development of one. Enhance their credit management is the key to solving this problem is very important, as the guidance of the enterprise of credit management, credit policy. The credit policy is a strategic approach to the implementation of credit management and prevention of credit risk, however, China’s credit management is still in the fledgling stage, the credit policy is the existence of many problems, not perfect, if companies want to long-term based on the market, then it must be developed and a good implementation of a well-established credit policy.
Key words: Credit Policy；Credit Risk；Credit Management
目 录
Abstract…………………………………………………. II
一 企业信用政策相关理论概述…………………………………. 1
二、北京友联瑞丰灯管有限公司现状及信用政策存在问题分析…………. 3
（二）北京友联瑞丰灯管有限公司信用政策现状…………………. 4
（三）北京友联瑞丰灯管有限公司信用政策存在问题……………… 5
三、完善北京友联瑞丰灯管有限公司信用政策的途径………………… 7
（一）加强企业信用文化建设，强化信用管理意识……………….. 7
（二）设立专门信用政策的管理部门及配备专业人员……………… 8
（三）建立客户资信管理制度，实行客户信息档案管理……………. 8
（五）注重信用政策的即时灵活调整………………………….. 9
