企业出口贸易信用风险防范机制研究毕业论文.doc

毕业论文 （20_ _届） 企业出口贸易信用风险防范机制研究 摘 要 随着我国出口贸易近年来飞速发展和全球经济一体化进程的加快，因信用管理不善导致的应收账款和坏帐率居高不下等问题，给部分出口企业带来的损失迅速增多，使得出口企业的信用风险管理控制问题日渐突出。所以如何提高企业的企业信用管理水平，实现减少坏账，增加企业盈利能力是当前出口企业需要迫切解决的问题。 论文首先介绍了国内外学者对出口关键词：Abstract With the rapid development of Chinas export trade in recent years and the accelerated process of global economic integration, Because of poor credit management and accounts receivable due to the high default rate and other issues, to the loss of some export enterprises increased rapidly, making the export enterprise credit risk management and control issues become increasingly prominent, so how to improve the level of business credit management business, to achieve reduction of bad debt, increase corporate profitability is currently exporting enterprises need an urgent solution. Paper first introduces the domestic and foreign scholars on export credit risk management research and research ideas of this article. Secondly, an overview of the risk management concepts, theories, and the risks involved in export trade is usually kind. Then, the introduction of export credit risk mainly in the form, include the debtor has no willingness to repay debt , the debtor has no ability to repay its debts and debtor die .And than ,of the existence of export credit risk characteristics of the causes and escape from danger, the specific performance three aspects: Domestic factors, International factors and Enterprise factors. Finally, investigation and evaluation of customer credit, export contract management, under different settlement risk prevention and export credit risks of outsourcing in-depth discussion. Keywords: Export Trade, Credit Risk, Outsourcing 目 录 1 绪论 1 1.1 研究背景 1 1.2国内外研究现状 1 2企业出口信用风险的本质与根源 3 2.1 出口信用风险的主要表现形式 3 2.2出口信用风险的根源分析 4 2.2.1国际因素 4 2.2.2国内因素 6 2.2.3企业因素 6 3宁波企业对出口贸易信用风险现状分析 9 3.1问卷调查方案的设计 9 3.1.1调查对象的确定 9 3.1.2调查方式的选择 9 3.2问卷调查结果 9 3.2.1境外应收账款的地域分布 9 3.2.2境外应收账款情况 10 3.2.3发展境外客户渠道和信息来源 11 3.2.4国际贸易结算方式及使用的主要金融工具 12 3.2.5对客户的信用额度管理 13 3.2.6境外应收