信用销售是目前许多企业常用的手段,特别是以生产制造业为主要客户群的行业尤为突出,但同时也是企业产生应收坏账及出现资金风险的主要因素,许多企业因操作不当而陷入运营危机,甚至是恶化的后果及内部矛盾的激化。而信用交易又是许多企业或行规无法避免的。平衡两者的关键在于企业是否有一套行之有效的信用管理机制,来保障信用交易的良性及动态维护,特别是职能化较强的大中型企业。本文将系统地说明信用管理制度的建立及实施思路。 Credit sales is commonly used by many enterprises at present, especially in the manufacturing industry as the main customer base of the industry is particularly prominent, but it is also generated by corporate receivables bad debts and capital risk of the main factors, many companies into operation due to improper operation crisis , Even the consequences of deterioration and the intensification of internal contradictions. And credit transactions are unavoidable for many businesses or rules. The key to balance the two lies in whether the enterprise has an effective credit management mechanism to safeguard the benign and dynamic maintenance of credit transactions, especially those large and medium-sized enterprises with strong functions. This article will systematically explain the credit management system establishment and implementation ideas.