摘 要

Abstract II

第1章 绪论 1

1.1 研究背景及其意义 1

1.1.1 研究背景 1

1.1.2 研究意义 1

1.2 论文结构 2

1.3 客户信用研究的国内外现状 2

第2章 基本理论 4

2.1 客户信用及其管理研究 4

2.1.1 客户信用 4

2.1.2 信用销售和信用销售风险 4

2.1.3 客户信用管理 4

2.2 客户信用评价的基础 5

2.2.1 客户的特征 5

2.2.2 客户的财务状况分析 5

2.3 客户信用评价指标体系和客户信用等级 6

2.3.1 客户信用评价指标体系 6

2.3.2 客户信用等级划分及其管理 7

第3章 客户信用分析常用方法 9

3.1 传统客户信用分析方法 9

3.1.1 要素分析法 9

3.1.2 德尔菲法 10

3.2 模型分析法 11

3.2.1 Z计分模型 11

3.2.2 巴萨利模型 12

3.2.3 营运资产模型 12

第4章 案例分析及方法应用 14

4.1 淘宝信用评价管理分析 14

4.1.1 淘宝信用评价体系概述 14

4.1.2 淘宝信用评价体系分析 15

4.2 实例论证 16

4.2.1 背景介绍 16

4.2.2 建立信用评价体系并分析 19

4.2.3 模型分析 24

4.2.4 分析结果与方法比较 24

第5章 总结与展望 25

5.1 总结 25

5.2 展望 25

参考文献 26

致 谢 27

摘 要

市场经济体制主导下发展的中国特色市场形成以来，随之而来的弊端也早已明朗，其中之一就是企业发展必须面临的客户信用问题；市场经济拥有开放性的特点，而中国国内的市场却极度缺乏信用管理机制，市场是趋于信用经济发展的，客户信用在信用销售中的重要性不言而喻，低劣的客户信用不但阻碍了企业应收账款的回收，而且限制了企业的资源利用，对企业的生存和发展造成的威胁不可估量。

为了降低企业与客户进行商业活动带来的风险，企业需要对客户信用进行分析和研究，选择信用度高的客户，拒绝低信誉的客户；同时在最大限度的降低风险的条件下保障企业自身的利益。本文就是以分析客户信用的基础和研究方法为主要内容进行展开的，根据写作内容分为五个部分。

首先从描述本次研究的背景，即国内信用研究的发展背景开始，阐述了本次研究的意义，介绍了客户信用研究在国内及国外的发展现状，也是此次研究的环境。然后通过解释客户信用、信用销售和客户信用管理的概念来开始对客户信用进行认知；由介绍客户的基本属性，包括文化背景、经营状况、人力资源状况、历史信用状况等来逐步了解客户信用分析的基础和要素。再介绍财务报表来了解其基本内容：资产负债表、利润表和现金流量表。划分客户信用等级和建立客户信用评价指标体系，来对客户进行分级管理。之后是介绍常用的客户信用研究方法,其中有传统信用评价方法，包括要素评价法、专家法（德尔菲法）等；还有模型分析法，包括Z计分模型、巴萨利模型。再通过案例介绍和举例分析，即介绍上海汽车企业信用管理案例和淘宝信用评价体系，自行举例然后利用已知的几种分析方法进行研究，比较与方法对应的结果。

最后得出本次研究的结论并对客户信用研究的发展趋势进行预测。

关键词：客户信用 信用销售 信用分析 信用管理

Abstract

Since the formation of the market dominated by the market economy with Chinese characteristics developed，the disadvantages are also already clear.Customer credit become one of problems in the process of the development of the enterprises.The market economy developed with openness,but the Chinese domestic market is the extreme lack of credit management mechanism,and the market economy tend to credit economy on the development.The importance of customer credit in the credit sale is obvious;Poor customer credit not only hinder the recovery of business receivables, but limiting the use of resources of the enterprise and threatening the survival and development of enterprises.

In order to reduce the risk of business and customers brought, companies need to analyze and study customer credit.Choosing high credit customers, and refusing the poorer customers.While reducing the credit risk of customers at maximum to safeguard the enterprise interests.This article analyzed the customers credit basis and research methods, according to the writing content was divided into five parts.

Firstly,this article described the background of this study,which is the background of the development of the domestic credit researching,and introduced the domestic and foreign development status of customers credit researching,as well as the study of the environment.Then understood customers credit by explaining the concept of customers,credit sales and customer credit management.Introduced the basic properties of customers, including cultural background, business conditions, human resources, credit history and other factors and to understand the basis and factors of the analyzing of customers credit gradually.Then introduced the Financial Report to understand the basic elements: Balance Sheet, Income Statement and Cash Flows Statement.Divided customers credit into several grades and established customers credit evaluation system to do hierarchical management.After the presentation,some common customers credit research methods would be put forward.One of that is traditional credit evaluation methods,including Elements Evaluation and Expert Evaluation.Another is the Model Analysis,including Z Score Model and Bathory Model.By studying and analyzing the Taobao credit evaluation system and the Shanghai Automotive credit management case,and giving an example to using the several analysis methods to compare the different results.

Finally, summarizing this study and predicting the development trend of the