英语论文网

Credit policy is enterprise receivables planning and control of the basic strategies and measures . Companies must operate according to their actual reputation and customer credit policies to establish reasonable . Credit policy , including credit standards, credit and collection policies during the three aspects . ( 1 ) the customer access to commercial credit standards should meet the minimum standards of credit , usually represents the expected rate of bad debt losses . ( 2 ) credit period is the enterprise allows customers to purchase from the time between delivery , this period should not be too long nor too short , must be carefully determined . ( 3 ) breach of collection policy refers customers credit terms , or even refuse to pay arrears adopted by enterprises accounts receivable when policies and measures . Credit policy should be reasonable credit standards , credit and collection policies during the three together , considering the changes in the three sales , accounts receivable various costs.

除了企业信用管理，提高产品质量和服务质量会做更多。在产品质量，我们应采用先进的生产设备，先进的技术和人员，生产价格合理，适销对路的产品，销售产品采用现金销售。如果售出的产品，需求，应收账款会被丢弃，将预收账款。同时，在服务上，公司应该形成预售，销售，售后一整套服务体系。

In addition to corporate credit management, should improve product quality and service quality will do more . In product quality , we should adopt the advanced production equipment, advanced technology and personnel employed to produce affordable, marketable products , for sales of products using the cash sale . If the products sold , demand, accounts receivable will be dropped , there will be customer advances. Meanwhile, in the service , companies should form a pre-sale, sale, sale set of service system .

企业应实施内部权责发生制的责任，将应收恢复和内部业务单位绩效考核和奖励挂钩。产生的逾期应收账款的业务单位和相关人员，企业应以适当的方式在警告，接受工作人员的监督。坏账造成的损失由业务部门和责任人，企业应该减少其内部管理制度，按照薪酬激励。

Enterprises should implement internal accrual responsibilities will receivables recovery and internal business units linked to performance appraisal and reward . For overdue receivables resulting business units and related personnel , the enterprise should be within the warning in an appropriate way , to accept the supervision of staff . For bad debt losses caused by operational departments and responsible persons , companies should reduce its internal management system in accordance with incentive pay .

Accounts receivable occurred, enterprises should take various measures to strive for timely recovery of funds. Under normal circumstances, the purpose is very clear that most customers are willing to pay money quickly , enjoy cash discount . Therefore, the enterprise accounts receivable during the period of credit generally do not interfere. For overdue accounts receivable , according to their aging arrears , the amount of queuing analysis because the longer the aging of accounts receivable , the greater the possibility of not being paid , the greater the likelihood of bad debts generated . Through analysis, prioritization collection of objects early as possible in the event of arrears , they take effective collection measures . And should distinguish debtor is a willful default , or are willing to pay but not the ability to pay . For willful default of the debtor , to take the usual collection method only delays for such arrears must take more effective measu