| Credit sales in modern enterprise are a new field in the economic theoretical research in our country. It is a great difficult problem met in the realistic economical operation in our country too. The problem causes people's attention more and more. At present, with the maturation day by day of market economy and the rising competition, the problem of the imperfect market economy order in our country is showed more and more. It is the main problem in our country that social credit system is imperfect and social economy cells are in short of credit relationship. The shortage of credit has increases the transaction cost greatly. Because lacking of credit management experience, enterprises have to pay more invalid cost for the normal transaction, and have more transaction risks at the same time. This problem declines enterprise's whole competitive power. As far as enterprise is concerned, it is the realistic choice to set up a set of feasible credit management systems, introduce advanced risk control technology and train specialized credit administrative staff actively. As a result, enterprise can adapt to the environment as soon as possible, raise the precautions ability against the risk, control the trade risks all-round, and reduce the amount of bad debts.Zhenbaiwen Company's failure of credit sales is a typical case. This company goes through a process of listed and quit in several years. It is in many aspects that the company declined rapidly, including inside and outside factors. However, the failure of this company credit sales is an extremely important factor. In the financial statement in 1998 of this company, mainly income was 3,300 million Yuan compare to 3,600 million Yuan of core business cost. Failure to return the loan to the bank in time cause a great punishing interest because the account receivable can't be received in time. Thus the financial expenses are surprisingly large. A large amount of debt-credit fund is transferred to the interest expense, so the company's management fail completely. The content studied in this paper is following: After the origin analysis on the failure of the credit sales of Zhengbaiwen company it suggest that how to carry on credit sales and control the risk under the present credit environment in our country. This paper focuses on synthetically making use of the credit apprise model developed previously and making those model more applicable in practice. The innovation of this paper is to improve credit appraise models reasonable and establish a new applied credit appraise model. The basic frame of the paper is following: Chapter 1. is a introduction which includes significance, context, frame, research means of this paper and the origin analysis on the failure of the credit sales of Zhengbaiwen company. Chapter 2. is a document survey of credit sales and credit risks which includes document survey of credit, credit sales, credit risks and credit apprise models.Chapter 3. is setting up customer's credit appraising and management system which includes synthetically making use of and improving the credit apprise models and setting up customer's credit management system.Chapter 4. is renewing enterprise's credit sales procedure and controlling the risks which includes renewing enterprise's credit sales procedure and controlling the risks forehand, in process and transfer.The reasons why the credit sales of Zhenbaiwen Company fail are in many aspects. The main reason is not to establish a perfect system of credit management. For this reason, the author has designed a perfect credit management and risk controlled solutions for Zhen Baiwen Company, named pairs of chain and whole course control system, and put forward suggestions on risk control in advance, in the process and afterwards. Meanwhile, on the basis of summarizing forefathers' research results , the author has put forward the credit appraisal system suitable for merchandising concern similar to Zhenbaiwen company. The research results of this text are not only the countermeasure fo...
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