管理学理论告诉我们，风险是一种客观的存在。风险可以通过相应的制度或者措施 进行控制，但无法被消除。企业在商务活动中只要产生应收账款债权，理论上就存在应 收账款风险。企业与客户之间的良好合作记录可以用于推测未来，但无法保证未来。在 我国，企业家们历来重视信用销售带来的商业机会，但往往因为担心信用风险而望而却 步。然而，在欧美等一些发达国家，信用销售比例最高可达 90%以上。从管理学角度出 发，国内外信用销售存在较大差异的主要原因在于在发达国家，信用风险管理体系已发 展较为成熟，不少优秀企业已经将信用管理政策置于公司发展战略管理之上。在信用风 险管理方面，我国的企业还有很长的路要走。 本文在信用风险管理理论的指导下，以专门从事出口业务的中小型企业H公司为例， 通过文献分析、案例研究、经验总结等方法，结合 H 公司现行信用管理制度与国际贸易 实务，分析 H 公司信用管理方面存在的突出问题。同时，结合出口信用保险在出口企业 完善信用管理体系方面独特的支持作用，为 H 公司提出“3+1+1”信用风险管理模式的 问题解决方案，旨在完善出口企业信用管理机制，提升出口企业风险防范意识与抗风险 能力，为出口企业信用销售政策的制定提供更科学、更客观的判断依据，协助出口企业 提高国际市场竞争力，扩大出口规模，加快“走出去”步伐。 关键词，H 公司；信用风险管理；出口信用保险；案例分析- II - Case Study of Export Credit Risk Management of H Corporation Abstract One thing we can learn from management theories is that risks exist objectively. Risks can be kept under control through certain management systems or measures, yet they can never be eliminated. In the business world, theoretically, there are risks being created the moment the seller provides the goods before receiving full payment when business transactions are made. An excellent record of collaboration with the buyer can be useful to the seller to predict further cooperation, but there will never be guarantee of it. In China, entrepreneurs have always attached great importance to the business opportunities that credit sales can be able to bring, but they often step back because of worrying about credit risks when facing such opportunities. However, in some developed countries in Europe and America, the proportion of credit sales can be as high as 90%. From the perspective of management, the major difference of credit sales transaction between China and developed countries lies in the fact that the credit risk management system of companies in advanced countries has been relatively well-developed. A great many excellent enterprises have given more priority to credit management policy than the company's strategy management. In this matter, Chinese companies still have a long way to go. With the guidance of credit risk management theories, taking H Corporation, a company that is specialized in the export business, as an example, through the methods of literature analysis and case study, combined with the current situation of credit management system of H Corporation, this paper focuses on the analysis of problems existing in the credit management of H Corporation. Taking the unique function of export credit insurance in building a sound credit management system for export companies into consideration, the paper rolls out the 3+1+1 credit risk management theory as solutions, which is designed to improve the mechanism of credit management of Chinese export companies and to raise their awareness of credit risks. The paper is committed to helping export companies making credit sales policies more scientifically and objectively in order to improve their international competitiveness and profits. With the help of the theory, hopefully, an increasing number of export companies would be able to accelerate their paces of “going global”. Key Words，H Corporation; Credit Risk Management; Export Credit Insurance; Case Study- III - 目 录 摘要.............................................................................................................................I Abstract..............................................................................................................................II 1 绪论..............................................................................................................................1 1.1 研究背景、目的与意义...........................................................................................1 1.1.1 研究背景........................................................................................................1 1.1.2 研究目的与意义............................................................................................1 1.2 研究内容与框架.......................................................................................................2 1.2.1 研究内容........................................................................................................2 1.2.2 研究框架........................................................................................................2 1.3 研究方法...................................................................................................................3 1.3.1 文献分析法....................................................................................................3 1.3.2 案例分析法....................................................................................................3 1.3.3 经验总结法....................................................................................................4 2 案例正文......................................................................................................................5 2.1 H 公司简介...............................................................................................................5 2.2 H 公司行业背景.......................................................................................................5 2.3 H 公司出口信用风险管理情况...............................................................................6 2.3.1 H 公司出口业务情况....................................................................................6 2.3.2 H 公司出口信用风险管理问题描述............................................................7 3 案例分析....................................................................................................................11 3.1 理论依据.................................................................................................................11 3.1.1 信用风险管理相关理论..............................................................................11 3.1.2 国际贸易支付方式风险敞口及优劣比较..................................................14 3.1.3 出口信用保险介绍......................................................................................16 3.2 案例问题成因分析.................................................................................................18 3.2.1 H 公司信用风险管理制度不健全..............................................................18 3.2.2 H 公司缺少科学的风险评估机制..............................................................19 3.2.3 H 公司缺少有效的风险保障措施..............................................................20 3.2.4 H 公司对信用保险的功能理解不足.......................................................... 20 4 解决方案....................................................................................................................21 4.1 “3+1+1”信用风险管理模式 ..............................................................................21- IV - 4.1.1 部门设置与岗位职责..................................................................................21 4.1.2 前期管理......................................................................................................23 4.1.3 中期管理......................................................................................................26 4.1.4 后期管理......................................................................................................28 4.2 合同风险防范.........................................................................................................30 4.3 买方信用档案.........................................................................................................32 5 保障措施.................................................................................................................... 34 5.1 内部保障措施......................................................................................................... 34 5.2 外部保障措施......................................................................................................... 35 结 论.......................................................................................................................... 36