本文以生产销售低压电器产品的某民营企业—TG 公司为研究目标对象，
根据信用销售相关文献作为理论指导，通过实地调研、文档阅读、深入访谈
等方法对公司近几年的信用销售政策进行调研整理分析，梳理出现行信用销
售政策存在的主要问题，并给出定性改进建议和定量解决方案
论文共分为五章:第一章提出问题，阐述论文的研究背景、研究意义、研
究内容和研究方法，交代论文的整体章节结构；第二章文献综述，基于对现
有文献阅读思考，总结提炼企业信用销售政策相关的要素和理论，对组成信
用销售政策的各个要素包括信用与信用销售、客户信用评价、客户信用销售
额度、信用期限、应收账款管理办法、坏账认定与处理规则等进行综述，对
信用销售风险评价、信用销售额度计算、客户信用分级等定量方法给予特别
关注。第三章首先给出一个信用销售政策分析框架，然后基于该框架分别对
公司的销售渠道、客户类型进行描述，对公司近三年销售政策进行梳理归纳，
提炼出公司的客户信用级别认定与管理办法、不同销售渠道授信类型的划分、摘要
V
信用销售额度的计算方法、应收账款管理办法、坏账确认及处理办法等，最
后分析出公司现有信用销售政策中存在的需要改进的问题。第四章针对前面
分析发现的问题，分别就公司信用管理的组织架构、客户信用评价与管理方
法、信用销售风险管理机制给出整改建议和优化途径，并对信用销售政策中
的定量政策决策参数（信用销售额度、信用期限）设计出基于现金流量预算
的 Excel 仿真模型，为信用销售政策的定量参数优化提供解决方案。第五章
总结全文，基于 TG 公司的发展战略指出论文进一步深入研究的方向
本研究来源于实际问题，研究结论对相关类似企业的信用销售政策分析
与优化具有借鉴意义
关键词： 信用销售政策 信用销售风险 客户信用评价 信用销售额度Abstract
VI
Abstract
In the background of economic integration and market globalization, the
oversupply market has converted from seller’s market to buyer’s market, and
competition in the market is becoming increasingly fierce. Sale on credit become
a new normal in enterprises. Sale on credit promotes sales, expands market share,
enhances the competitiveness of enterprises on one hand, and affects the use of
current fund, increases the complexity of management and operation risk on the
other hand. Then, it is necessary that enterprises have higher level of management
skills, which is reflected by sale on credit policy making and implementation. So,
it has very practical meaning to analyze sale on credit policy, find problems of the
policy currently in use in the enterprise and give some reasonable suggestions.
This paper studies a private enterprise named TG, which is a low electrical
voltage apparatus manufacturer and seller. We will find the main problem of the
sale on credit policy of this enterprise, and give some qualitative improvement
suggestion and quantitative solution, basing on essays about sale on credit policy,
on site survey, documents, and depth interview of sale on credit policies in recent
years of this enterprise.
This paper has five parts. Part one, it points out the problem. It explains the
background, meaning, content and study methods of this paper. Part two, literature
review. Sale on credit policy factors and theory is summarized and refined basing
on the literature researching and meditation. Sale on credit policy factors like credit
and sale on credit, customer credit evaluation, customer credit line, credit period,
account receivable management method, bad debts confirmation and disposal rules
are summed up; quantitative measuring ways like credit risk evaluation, credit line
calculation, and credit rating are paid special attention. Part three, a frame of sale
on credit policy analysis is outlined. Then the sales channel, customer types, sales
policies of the latest three years are all summed up basing on the outline. Customer
credit rating and management methods, the credit types for different sales channels,
credit line calculation methods, account receivable management methods, and bad
debts confirmation and disposal rules are refined, and finally the aspects thatAbstract
VII
should be improved are proposed. Part 4, corrective actions for enterprise credit
management organization instruction, customer credit evaluation and management
methods, credit risk management system are listed basing on the problems we’ve
found before. And a quantitative solution is proposed for quantitative parameters
essential in credit policy decision (credit line and credit period), an Excel
simulation model based on cash flow and budget. Part 5, a summary of the paper.
It points out the further study direction of this paper basing on the development
strategy of TG.
This paper is based on realistic problem, and the conclusion of the study could
be used for reference for enterprises which have the same problem of sale on credit
policy.
Yaojuanmei (MBA)
Supervised by_Dongpingjun
Key words: Credit-Sale Policy, Credit Risk, Customer Credit Evaluation. Credit
Line目录
- VIII -
目录
摘要.... IV
ABSTRACT........... VI
1 绪 论...1
1.1 选题背景....1
1.2 研究内容....2
1.3 研究意义....3
1.4 研究方法....3
1.5 技术路线与论文大纲.........5
1.6 本章小结....6
2 文献综述..........7
2.1 信用与信用销售风险 ........7
2.2 信用销售与信用额度 ........9
2.3 信用标准与信用销售条件..........12
2.4 信用销售政策与管理 ......13
2.5 本章小结..17
3.TG 公司信用销售政策分析.....19
3.1.行业状况与公司战略 ......20
3.2 TG 公司信用政策要素 .....21
3.3 TG 公司信用销售数量分析 .........29
3.4 公司信用销售政策存在的问题 ..35
3.5 本章小结..39
4 TG 信用销售政策改进建议.....40
4.1 优化公司组织架构 .........40
4.2 优化客户管理 .....46
4.3 直营信用销售精细化管理 ..........52
4.4 建立客户风险
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