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论文编号：	3080
作者编号：	2120082441
上传时间：	2011/5/23 15:49:56
中文题目：	中小型进出口企业坏账风险防范和内部量化方法研究
英文题目：	Research on Prevention and Internal-Quantizing Methods of the Uncollectible Debts Risk for Small and Midium Sized I/E Companines
指导老师：	周晓苏教授
中文关键字：	中小型进出口企业;坏账风险;信用保险;坏账风险内部量化方法
英文关键字：	Small and medium sized I/E companies;Uncollectible debt risk;Credit insurance;Uncollectible debt risk internal-quantizing Methods
中文摘要：	在现今的世界经济形势下，经济和金融危机频繁爆发，特别是在经历2008年全球经济危机和2009欧元主权债务危机后，我国的中小型进出口企业经历了一轮新的“洗牌”，很多企业无奈的倒闭，也有很多的企业浴火重生，实力更加壮大，开始向大企业和高科技实业企业转变,差距如此之大，一些有良好发展前景的中小型进出口企业最后没有壮大反而倒闭不是因为产品和市场的原因，而是仅仅因为坏账没有防范好，也没有合适的，有效的，适合自己企业的坏账风险防范方法可以采用，由坏账造成了企业资金链的断裂，企业的倒闭，令人扼腕叹息。作者身处一家做精细化工的中小型进出口企业，亲身感受到了经济危机中坏账风险对中小型进出口企业的冲击，因此作者从实际出发，立足于中小型进出口企业，研究了针对中小型进出口企业的坏账风险防范措施，并引发思考：如何才能有效的防范坏账风险？中小型进出口企业的坏账风险能否被量化和控制？文章首先从数量上，质量上，进出口额比例上介绍了我国中小型进出口企业在过去几年中的蓬勃发展势态和对我国经济发展的重要作用和巨大的贡献，引出了我国现阶段整个出口行业面临的主要挑战，同时也是导致很多中小型进出口企业无奈倒闭的罪魁祸首-即坏账风险，说明了坏账风险对中小型进出口企业的危害性、严重性和致命性的特点，特别说明了在经济危机中对外贸易的坏账风险对中小型进出口企业的致命影响和2008年经济危机中我国南方中小型企业业主的“裸奔”现象。随着中国出口坏账金额和坏账比例的不断扩大，中小型进出口企业由于资金链紧张，融资难度大，同时国外追讨坏账的能力弱，其所面临的坏账风险已经到了很严峻和必需得采取防范措施的程度。因此，为了防范中小型进出口企业面临的上述坏账风险，作者逐步介绍和比较了现阶段国际上常用的坏账风险防范方法：国际保理，福费廷，信用保险，并指明了国际保理和福费廷这两种坏账风险防范方法的流程和优缺点，分析了这两种风险防范方法对中小型进出口企业的不适用性：主要体现在中小型进出口企业的收汇时间不能固定，国内现有的保理和银行机制，制度不完善，从业人员素质底，同时程序复杂和成本费用昂贵，这些因素导致了中小型进出口企业不能够在实际操作中有效利用上述两种防范措施来防范坏账风险。与此同时，文章中着重介绍了现阶段中国中小型进出口企业实际业务中采用的坏账风险防范方法-即信用保险，介绍包括了中国出口信用保险公司的现状，信用保险整体业务流程，优缺点，信用保险对中小型进出口企业的作用以及中国出口信用保险公司针对不同地域的信誉等级分类以及针对不同付款条件和不同地域客户和不同的年投保金额所对应的不同保费费率参照表，并指明了信用保险在中小型进出口企业业务中的实用性和可操作性。在此基础上作者针对中小型进出口企业面临的坏账风险提出了一个新的内部量化方法：客户信誉综合量化评价体系，从而帮助中小型进出口企业进行内部审核，筛选优质客户和自我辨别坏账风险几率的大小，针对不同的客户做出对应的决策和坏账风险防控措施。为此作者自己设计了一个客户信誉综合评价表，涵盖了中小型进出口企业业务中涉及的各种交易因素（可增减）和企业内部参与部门（可增减），此表把可能影响到坏账的因素综合于一体，同时按照各个参与部门与客户的紧密程度和业务中的作用赋予不同的权重，以区分各部门的职能和对客户信誉评价的分量大小，充分调动各参与部门的主观能动性，要求各参与部门把针对客户的客观评价和印象以及涉及的交易因素分别以直观的可计量的分值体现出来，汇总表格后把相应的分值数据乘以相应权重后，分别对相应纵向和横向分值，分值之和和其比率进行分析，通过对大部分客户调查和数据收集计算出企业内部的各分值和比率的平均值，以此作为参照物，通过与各个客户的实际分值进行对比，从而通过数值直观帮助企业自我制定优质客户标准数值和自我筛选优质客户，从而从企业内部自我控制坏账风险，并可以放大到与整个行业的平均比值相对比，从而看出企业整体的坏账风险水平高低。此内部量化方法为企业筛选优质客户提供了一个方法和相对标准，同时通过上述工作也为中小型进出口企业建立了一套及时更新的客户信誉档案。在防范坏账风险上此内部量化方法可以作为企业信用保险方法的一个补充，即筛选出的优质客户可以不予投信用保险，从而达到为节省企业坏账风险防控费用的目的，为中小型进出口企业的长远发展或者向实业进军打下坚实的基础。为了再次说明此内部量化方法作者以自己所在的中小型进出口公司为例，随机收集了二十位客户的信息，要求各个参与部门按照实际情况填写分值，作者汇总分之后通过计算整理出了部分数据，并以此为基础大概计算出了采取上述内部量化方法后每年可以为一个年进出口额在4000万美金的中小型进出口企业节省的坏账风险防控费用的大小，并与企业的利润率相比较，进而得出了此内部量化方法可以用于实践的结论。最后作者再次强调了中小型进出口企业坏账风险防范的必要性，并要求中小型进出口企业要综合灵活的运用各种方法达到既能有效防范坏账风险又能节省坏账风险放空费用的目的。
英文摘要：	In the urgent status of today’s international trade, specially after the global economy crisis in 2008 and sovereign debt crisis of Europe Union in 2009，there is a new rearrange of China companies, some companies went bankrupt and some companies were stronger and bigger than before, even begin to be a big size or high tech. manufacturing company. Difference is so big, some small and medium sized I/E companies with good potential prospect went bankrupt, not because of the market and product problem, but just the uncollectible debts, which cause the broken of their cash flow chain. The writer works in a small and medium sized I/E companies, whose main business is fine chemicals, in 2008 economy crisis, the writer experienced and faced the direct impact on small and medium sized I/E companies. And that’s why this article is here- to do research on the new methods to prevent the Uncollectible debt risk for the international trade of small and medium sized I/E companies and think about whether the Uncollectible debt risk could be quantized or not? The article first introduces the great development and also the big contribution of small and medium sized I/E companies to the economy in China based on its quantity, quality and also the ratio in the China export volume. And also great challenge for small and medium sized I/E companies is also coming out: Uncollectible debt risk, which controls and limits the development of small and medium sized I/E companies, this risk could cause vital attack to these companies, everyone still remembers the ‘NUDE RANNING’ phenomenon of small and medium sized I/E companies’ bosses in south part of China. small and medium sized I/E companies usually face tight cash flow chain, big difficulty to get loans and also the weakness of tracing Uncollectible debt from abroad, so as the Uncollectible debt volume and the ratio of China Export is bigger and bigger, small and medium sized I/E companies have to take measures to prevent it. In order to do this, the writer first suggests and also compares the normal and usual methods in the world to prevent the Uncollectible debt risk: International factoring, Forfaiting and Credit insurance. And after comparation, the writer points out that it is impossible for small and medium sized I/E companies to take International factoring and Forfaiting as the practical methods in their business. Reasons are: small and medium sized I/E companies can not fix their payment-receiving date; No suitable regulation and bank system in China; No specialized or experts in this fields in China; and the complicated process and high expense to take these two methods. But in the meantime, the writer introduces the method: Credit insurance by details, this methods is taken by many small and medium sized I/E companies in China, it is a practical way. The detailed introduction includes: status of the China Export Credit Insurance Company, Credit insurance operation procedure, advantage and weakness, great help to small and medium sized I/E companies, Credit Grade of different countries and also the Insurance charge rate sheets issued for different annual turnover and different customers in different district. This method is the one which the writer suggests all small and medium sized I/E companies to take in their daily international business. And then based on this Credit Insurance method, the writer develops a new internal- quantizing methods for judging and quantizing the risk of uncollectible debts： Comprehensive and Quantizing Appraisal System of Customer’s Credit. This method helps the small and medium sized I/E companies to make internal self-checking of the customers’ credit also judge the risk of uncollectible debts and then take different measures for different type customers. The write designs a SHEETS, to combine all the ingredients(ingredients could be added or deleted) related to international business and all the departments (departments could be added or deleted) in the small and medium sized I/E companies together, and then give different weighting to different departments based on their contact with customers and performance in the international business, and ask all departments to fill the sheet by giving visual and quantizing scores based on their objective appraisal and impression of this customer. Collecting the data and then analyzing the sum of horizontal and longitudinal data, calculating some ratios between them and give meaning and explanation of these data gotten. After calculation, we can get an average value (AV) of each data, this AV will be the reference to select high quality customers of small and medium sized I/E companies by comparing its data with the AV. Also there maybe an AV for an industry and the small and medium sized I/E companies could compare its AV with the Industry AV and then will know their Uncollectible debt risk is big or not? This Internal-Quantizing Method provides the standard and method to select high quality customers and helps to establish the in-time customer credit files and system in Small and medium sized I/E companies. It is also a very good complementary of the Credit Insurance method in the practical operation for preventing Small and medium sized I/E companies, when knowing the high quality customers after comparing, Small and medium sized I/E companies could give up buying credit insurance of these customers’ orders, this could save a lot Uncollectible debt risk-controlling expense and helps the companies to develop quickly or change to manufacturing companies. The writer also gives a sample, based on the data from his company, which is a Small and medium sized I/E companies with export volume 40million USD, and after taking the Internal-Quantizing Method, the writer calculates the rough saved expense for controlling the Uncollectible debt risk and also give the conclusion that this method could be taken in the international business of Small and medium sized I/E companies. In the end, the writer stresses again the necessity of preventing Uncollectible debt risk of Small and medium sized I/E companies and suggests all Small and medium sized I/E companies take mixed and flexible methods to prevent Uncollectible debt risk and also save the related expense.
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