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Currently, international trade payment is commonly used against payment (D / P), Acceptance (D / A) and credit (O / A) and other commercial credit for the payment guarantee of payment. Way of using these commercial export credit sales , the export enterprises to open up new markets and increase sales with a very active role. At the same time , credit sales methods also give exporters a big credit risk, causing many bad production. According to the Ministry of Commerce survey of nearly a thousand export enterprises , export enterprises in the United Kingdom , the average default rate of about 5 %, far higher than the average level of Western developed countries of 0.25% to 0.5% , and some companies even as high as 30%. Currently, the UK Overseas receivables accumulated about $ 100 billion , and also an annual $ 15 billion a year. According to the survey , because the sales problem ( ie, product quality or default ) and collection issues ( ie the buyer insolvency or bankruptcy ) and the formation of overseas debt bad debt accounted for only about 25% , largely due to poor export enterprise credit management caused . Export enterprises generally do not engage in professional organizations and personnel management of credit risk , usually early ( pre-trade ) by the clerk and managers make decisions based on experience and management of medium [ transaction ) unattended buried ; late ( occurring receivables owed later ) by corporate business and finance department is responsible for the collection . Lack of specialized export enterprise credit management system, internal credit management mechanism is not perfect , is the main reason for huge foreign debts .
到现在为止，国际商业活动的货款付出存在广泛认为合适而使用付款交单（D/P）、承兑交单(D／A)以及赊欠销售(O/A）等以经济活动信誉为付款保障的付出形式。认为合适而使用这些个经济活动信誉销行形式出口，对出口公司拓宽新市场，增长销行额具备十分积极的效用。但与此同时，信誉销行形式也给出口公司带来了非常大的信誉风险，导致了很多坏账萌生。
Export enterprises to implement effective credit management, you must export transactions in the whole process, which is prone to the risk of six business segments: contacting customers, negotiating , contracting , shipping , receiving , late call , the implementation of a comprehensive and effective to credit management, including customer information management, customer credit analysis , accounts receivable management , receivables collection management , will be pre-control , and control and, after the control of the three combine to maximize prevent risks from occurring. Measures are as follows:
出口公司要实行管用的信誉管理，务必在出口买卖商品的整个儿过程，也就是风险便于萌生的六个业务环节：接触客户、会谈、签约、发货、收款、过期催缴中，实行各个方面、管用地信誉管理标准样式， 涵盖客户信息管理、客户信誉剖析、应收账款管理、账款催收管理，将事情发生以前扼制、事中扼制、事情发生后扼制三者有机接合起来，上限地防备风险的发生。
First, the establishment of an independent credit management department
一、建立独立的信用管理部门
At present, most enterprises lack export credit management function set, no professionals engaged in credit management. International experience shows that the credit management department is a modern enterprise in a pivotal functional departments. Credit risk management is a professional, technical and integrated strong work shall be specific department to complete. Its main function is to allow corporate credit policy within the scope of good customer credit management, customer credit analysis , management, and delinquent accounts receivable management work in four areas , through credit management departments , companies can increase the effective sales accelerate capital turnover rate , improve customer relationships , thereby increasing their overall operational stability and effectiveness . For large export enterprises may establish full-time independent credit management department , consider setting up small enterprises export credit supervision . A scientific enterprise credit management organization is credit management objectives are achieved , business processes and methods to ensure the smooth running of the basic .
Second, the use of full credit management mode
At present, many enterprises to solve the problem of arrears is mainly taken after the control method, which in receivables owed quite a long period of time before starting collection . Facts have proved that this method not only can not fundamentally solve the problem of arrears and tend to make bad debts, bad debts increase , even after the Qing owed phenomenon , so that enterprises increasingly heavy burden . Scientific method should be to every business transaction process full control of key business areas , so as to control customer credit risk , rapid increase in accounts receivable recovery purposes , which uses the entire credit management mode. This process can be divided into before the contract was signed on the customer's credit investigation and assessment , ie ex ante control of the trading decisions of the audit, establish and improve customer credit management system that is " a matter of control ," and the professional management of accounts receivable , that control afterwards .
1 pre-control . Strengthen customer credit management . Means before signing a formal review of the creditworthiness of the customer . Customer credit management is to collect store customer information. Because the customer is both the largest corporate source of wealth is the main source of risk . Management of customer information is to understand the customer credit status and credit risk control on the basis , through professional advisory body to overseas customers a comprehensive , serious and careful investigation , to grasp and understand its operations , credit and solvency for the expansion of exports , payment safely and lay a good foundation. For all contacts one by one to create the file , set up basic information and current data in two parts. Basic information reflects the overall strength of our customers , including business conditions and financial situation , current data reflects transactions with customers and internal evaluation, including transactions with customers time , money , payment and so on. The customer file management should adopt dynamic update management, timely loading of new information , in case the old customer's credit lightly.
2 things in control . Establish and improve customer credit management system. Refers to the credit management department in the transaction process to customers credit terms and credit control . Through customer credit analysis credit assessments to determine customer credit rating, credit limits and grant different credit terms to most effectively expand sales, reduce transaction risks. Credit analysis is the object of the transaction business credit status and transaction value judgments. It is the business options trading partners to identify transactions and conditions for the most important basis for customer management , credit management is the core content . In this process , according to the customer 's credit information file , a comprehensive analysis of their information , in accordance with its credit worthiness and funding division level . Specifically, export credit granted to customers after the company decided to comprehensive information on all aspects , distinguish between the cases to determine the credit limits and credit conditions . Should do the different credit rating customers enjoy different amount of open accounts , the choice of different credit conditions , the application of different review procedures, there are different regulatory focus . Customers with good credit can be used for flexible payment methods ( such as D / P Forward , D / A, 0 / A), line of credit can also be amplified , while the creditworthy customers may refuse to deal with , or provide a small amount of credit and regularly verified ; against high-risk countries or regional customers , use caution , and strictly control the payment methods ( such as sight L / C), and strive to avoid foreign exchange risks .
Export enterprises in the implementation of the transaction credit policy, but also make the debt security work. First, clear and precise terms of the contract to do the trade documents are available , so customers in the future is not clear on the terms of the contract payment dispute . Secondly, risk transfer , or be protected . In signing with D / A or O / A for the payment of the export contract, depending on the circumstances of export enterprises can adopt international factoring business as well as export credit insurance and other measures to guard against credit risk.
3 control afterwards . Strengthen the management of accounts receivable , accounts overdue to establish an effective mechanism . Accounts receivable management main role is to prevent the occurrence of delinquent accounts . Export enterprises should establish an effective receivables management system in order to prevent trade risks scientific means , standard credit management, control, accounts receivable, accelerate cash flow, improve market competitiveness. Implementation of the aging of accounts receivable management and strict supervision of customers accounts payable aging analysis of the progress and guidance through the Export Department and the Finance Department 's work , accelerating operating capital ; implementation of accounts receivable tracking management, attention to payment due date before monitoring , to reduce the likelihood of occurrence of overdue accounts and take preventive measures . Export goods has been issued, it will be listed debtors who file credit management , monitoring ; timely contact with customers , urging customers timely payment ; payment period to track and manage the customer , while beneficial timely communication with customers , maintain good relationships with customers , on the other exclusions may lead to an early payment arrears problems, greatly improving the recovery of receivables . If overdue accounts , early to actively recover the arrears . According to the American Statistical Association receivable , accounts receivable overdue longer chase account the success rate is lower. When the time is overdue for one month , a success rate of 93.80% chase account when overdue for six months when the success rate plunged to 57.80% , when about two years overdue , the success rate can reach 13.50% . Therefore, once the arrears should be immediately recovered . Export enterprises should determine a reasonable collection procedures , already overdue receivables recovered their aging length and degree of difficulty each classification line up arrears for different objects , using appropriate collection methods . If necessary, can turn to a professional account management companies or enterprises to use legal means to safeguard the economic interests of the recovery of overseas trade .
Three , and comprehensively improve the quality of credit management personnel
Credit management is a strong practicality in theoretical management, knowledge of credit management, credit management , especially the manager is very high. Credit managers to master information , finance, management, law, statistics, marketing, public relations and other aspects of comprehensive knowledge , practical skills and work experience at the same time must also be good. Therefore , companies must develop their own outstanding credit management, through a variety of training methods to improve the quality of credit management personnel . It mastered , including customer information management technology , credit analysis , accounts receivable management technology, including credit management techniques. Meanwhile, the export business staff should also have a basic knowledge of credit risk management and technology .
With the deepening integration of the world economy , international trade , increasing competition , the occurrence of a variety of trade risk is unavoidable , always threatening the survival and development of export enterprises . Export enterprises only attach importance to and strengthen credit management in order to effectively prevent and resolve export credit risk.
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