本文选取了日照港股份有限公司的信用管理体系作为研究对象，提出了该
公司客户信用管理体系建设的建议和实施过程中的注意事项。在分析目前公司
客户信用体系建设现状以及存在问题的基础上，提出了建设日照港客户信用管
理体系的建议，丰富了客户信用管理理论研究，希望能为企业的客户信用管理
建设增砖添瓦，为促进市场经济稳定、健康的发展起到一定作用。同时，日照
港作为“一带一路”沿线重要港口，研究其客户信用管理体系建设对促进“一
带一路”发展具有重要现实意义。
本文研究过程中，首先是对企业客户信用管理理论进行分析和研究，明确
客户信用管理体系的内容，在研究日照港现有客户信用管理体系现状的基础上
进行原因分析，明确了信用管理机构、信用评价方法、应收账款监管等是建设
公司客户信用管理体系的基础和关键问题，并针对存在问题提出建设建议，同
时，文章对日照港股份有限公司客户信用管理制度体系实施的一系列内容也做
了探讨，并以山东钢铁股份有限公司为例进行实例分析。
经分析，对日照港企业客户信用管理体系提出以下建议：设立专门的客户
信用管理机构、明确客户信用管理流程、制定合理的信用政策、增加信用风险
机制和加强应收账款管理。并提出在具体实施时还应注意以下四个方面：严抓
客户信息采集质量、部门之间团结协作、增强应收账款日常监督和在实践中修
正信用管理体系。
关键词：企业客户信用管理体系，信用分析，授信决策，风险预警Abstract
In the background of the overall economic slowdown under the increasingly
fierce market competition, the market economy has entered the stage of a buyer&39;s
market, enterprises have to take credit sales way to deal with the decline in
performance, while the credit sales led the economic development have also laid the
risk of accounts receivable is difficult to recover, enterprises in the development
between performance and recovery of accounts receivable the risk of hard choice,
provides a balanced two chance of credit management, credit sales to customers
based on enterprise credit management, credit guarantee risk control at a relatively
low level.
This paper selects the Rizhao Port Limited by Share Ltd&39;s credit management
system as the research object, and puts forward the suggestions for the construction of
the company&39;s customer credit management system and the matters needing attention
in the implementation process. In the analysis of the present situation of the company
credit system construction and the existing problems, put forward the construction of
Rizhao Port customer credit management system for the rich, the customer credit
management theory research, hoping for the enterprise customer credit management
building blocks, to a certain role in promoting the development of the market
economy stable and healthy play. At the same time, Rizhao Port as an important port
along “The Belt and Road”, it has important practical significance to promote the
development of “The Belt and Road”to study the customer credit management system
construction.
The course of this study, the first is to analyze and study the enterprise credit
management theory, clear customer credit management system, analyzes the reasons
based on the existing customer credit management system of Rizhao Port, the credit
management mechanism, credit evaluation, accounts receivable supervision is the
construction company customer credit management the basic system and key issues,
and aiming at the existing problems put forward suggestions, colleagues, a series ofthe implementation of the Rizhao Port Limited by Share Ltd customer credit
management system is discussed.
By analysis, the system of Rizhao port enterprise customer credit management to
put forward the following suggestions: the establishment of customer credit
management of specialized institutions, clear credit management, establishing
reasonable credit policy, increase credit risk mechanism and strengthen the
management of accounts receivable. And put forward the specific implementation
should also pay attention to the following four aspects: to improve the quality of
customer information collection, coordination between departments, strengthen the
daily supervision of accounts receivable and credit management system in practice.
Keywords:Enterprisecustomer credit managementsystem,Creditanalysi-
-s,Credit decision, Risk early warningI
目录
第一章绪论.....1
一、选题背景及意义.........1
（一）选题背景.....1
（二）选题意义.....2
二、国内外研究现状.........3
（一）国外文献综述.........3
（二）国内研究现状.........3
三、研究内容及方法.........4
（一）研究内容.....4
（二）研究方法.....5
第二章客户信用管理概述.....6
一、客户信用管理理论.....6
（一）客户信用管理概念.6
（二）客户信用管理意义.7
（三）客户信用管理内容.7
（四）客户信用管理方式.8
二、信用评价方法及客户信用政策.........9
（一）客户信用评价方法.9
（二）客户信用政策构成...........12
第三章日照港客户信用管理体系现状及问题.......14
一、日照港股份有限公司简介...14
（一）公司概述...14
（二）公司组织结构.......14
二、日照港客户信用管理现状...15
（一）日照港目前的客户信用管理机构及流程...........15
（二）日照港目前的客户信用管理制度...........16
（三）日照港目前的信用政策...17II
（四）日照港目前的应收账款分析.......17
（五）日照港目前的客户信用管理体系...........18
三、日照港客户信用管理存在问题.......19
（一）“人治”现象明显.19
（二）信用管理意识不足...........20
（三）信用管理部门缺失...........20
（四）信用评价方法不科学.......21
（五）应收账款监管松弛...........21
第四章日照港客户信用管理体系建设.......22
一、设置专门客户信用管理机构........
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