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近年来受金融危机的影响,企业因信用风险所引起的纠纷越来越频繁,同时发展机遇与经营风险也在增长,所以信用危机已经成为企业不可忽视的问题,尤其以企业间的商业信用危机最为严峻。这种企业之间在商品交易过程中凭借双方的信任,通过赊销、预付等手段所形成的商业信用,已经给企业构成了极大威胁,而且我国企业的内部控制还存在漏洞,财务报表失真,资信调查机制不完善,给企业信用管理造成了极大的障碍,面对这些情况,企业必须要认真分析原因,采取有力手段,做好各种防范措施。因此,建立一套有效的信用风险管理体系,对企业来说势不容缓。
In recent years, due to the impact of the financial crisis, the disputes caused by the credit risk of enterprises have become more and more frequent. At the same time, the development opportunities and operational risks are also growing. Therefore, the credit crisis has become an issue that enterprises can not ignore. In particular, the commercial credit crisis The most serious. The commercial credit formed by such enterprises through the trust of both parties and through the means of credit and prepaid in the process of commodity trading has posed a tremendous threat to the enterprise. In addition, the internal control of Chinese enterprises still has loopholes, the financial statements are distorted, Credit investigation mechanism is imperfect, causing great obstacles to corporate credit management, in the face of these circumstances, companies must carefully analyze the reasons, take effective measures to make all kinds of preventive measures. Therefore, establishing an effective credit risk management system is imperative for enterprises.