出口企業海外呆帳問題探析

國際貿易論文編號:GM105    論文字數:10535,頁數:15

  目   錄

1  引言 ...............................................1
1.1什么是呆帳......................................... 1
1.2國內外研究情況 .....................................2
1.3 本文寫作思路 ......................................2
2  我國企業海外呆帳的發展情況 .........................3
3  出口企業海外呆帳的成因 .............................4
3.1企業主要營銷模式--賒銷 .............................4
3.2企業自身信用管理不完善............................. 5
3.3我國貨代助推國外收貨人侵占發貨人貨款 ...............5
3.4利用海外應收賬款的手段侵吞企業資產 .................6
3.5規避海外投資管制................................... 6
4  海外呆帳對企業的影響及危害 .........................7
4.1影響企業的經濟效益 .................................7
4.2影響資金流動引發經濟危機 ...........................8
5  出口企業海外呆帳的應對策略......................... 9
5.1加強對進口企業的信用管理 ...........................9
5.2強化應收帳款的日常管理 .............................10
5.3建立對出口風險的控制機制 ...........................11
參考文獻 ..............................................13
致   謝 ...............................................14

摘   要

     呆帳對于一個出口企業有嚴重的影響，隨著我國改革開放，國際貿易越來越風行，中國的海外呆帳問題也隨著變明顯。目前中國出口企業海外應收帳款至少超過1000億美元，其中相當一部分成為呆帳，并且這個數字還在以每年一百五十億美元的速度增長。
本文在對呆賬等概念界定的基礎上，通過回顧國內外相關研究，對我國出口企業海外呆賬的發展情況及其成因、影響和危害等進行了討論，作者認為，為減少和控制海外呆帳對出口企業的影響及危害，出口企業可以通過信用評估、信用保險、信用預警等方式來有效地防范海外呆帳風險。但是由于我國企業信用管理不佳，海外追債無力，以及大面積的賒銷行為和眾多的法律障礙等因素的存在，我國出口企業在日常經營中，還要對應收帳款的運行狀況進行經常性分析，建立對出口風險的事前、事中、事后控制機制，及時發現問題，提前采取對策防止其惡化。

【關鍵詞】海外呆帳  應收帳款  信用風險管理  風險防范機制

Abstract

International trade is more and more popular as China’s reform and open     policy put into use. However, the overseas account receivable question becomes obvious. At present, the overseas account receivable of Chinese export enterprise is over at least 100 billion dollars and most of it has become bad debts, with a growing speed of 15 billion dollars every year.
This thesis firstly deeply discuss some main concepts’ s definition, such as Overseas bad debts. In Chapter1，this thesis  provides also an overview of the correlation study in home and abroad. The author thinks, to enhance the credit administration for the import enterprise, we should guard against the overseas bad debt risk effectively by credit appraised，credit insurance, credit warning and so on. Owe to the bad credit management of Chinese  company，incapable of pursuing the overseas debts and the legal barriers and many other factors that cause the overseas account receivable question to be serious. It’s necessary to establish the export risk control mechanism. There are three steps of overseas risk management for export companies, which are risk prevention before occur, risk control when occur and danger settlement after occur. The export companies must make regular analyses of running condition of account receivable in the daily management, find some problems in time and prevent the account receivable to be worsen by taking precautions early.

【Key Words】Overseas bad debts;     Account  receivable; 
Credit risk management;   Risk guard mechanism