摘要:在市場經(jīng)濟國家中，企業(yè)已經(jīng)毫無爭議地成為最重要的經(jīng)濟主體，整個社會的信用體系的建設(shè)也受到企業(yè)的信用管理水平的影響。當前企業(yè)的信用管理尚不完善，企業(yè)信用管理體系建設(shè)的嚴重滯后已成為制約企業(yè)進一步發(fā)展與市場經(jīng)濟進一步完善的關(guān)鍵。主要表現(xiàn)為：一方面，由于企業(yè)信用嚴重缺失，且金融體制相對較差，導(dǎo)致多數(shù)企業(yè)融資困難；另一方面，競爭激烈的買方市場迫使多數(shù)企業(yè)科學的利用賒銷方式，與之伴隨著的企業(yè)風險增加。顯而易見，提高自身的信用管理水平是企業(yè)解決這些問題的關(guān)鍵,但大部分企業(yè)并未對信用方面的管理加以重視,更甚至有一部分企業(yè)完全沒有信用管理的意識。

　　　本文首先介紹信用政策的研究背景和義，闡析信用政策相關(guān)的理論知識，并以此作為全文的知識內(nèi)容鋪墊。其次聯(lián)系南通奔時代帽業(yè)有限公司在信用政策方面的現(xiàn)狀，對該公司的信用政策進行分析，闡述信用政策對該公司的影響，并且發(fā)現(xiàn)現(xiàn)存的一些問題和缺陷。最終將本文提及的相關(guān)知識和實際相結(jié)合，并針對存在的問題提出完善措施。

關(guān)鍵詞 應(yīng)收賬款；信用標準；信用政策

Abstract:In market economy country, enterprise has indisputably become the most important economic subject, affect the construction of the social credit system is the enterprise credit management level. The current enterprise credit management is still not perfect, enterprise credit management system construction serious lag has become the key factor restricting the further development of enterprises and improvement of the market economy. The main performance is: on the one hand, because of the serious lack of enterprise credit, and the financial system is relatively poor, leading to difficulties in financing the majority of enterprises; on the other hand, competitive buyer's market forced the credit uses the majority enterprises scientifically, associated with the increased risk of enterprise. Obviously, improve their credit management is the key for enterprises to solve these problems, but most enterprises did not credit management attention, even a part of the enterprise has no credit management awareness.

　　　This article first briefly introduce the research background and credit policy righteousness, Explanation and Analysis of credit policy relevant theoretical knowledge, and so pave the way for full-text content knowledge. Secondly Contact Ben era cap Co., Ltd. Nantong credit policy in the current situation, the company's credit policy analysis to explain the impact of the credit policy of the company, and found that some of the existing problems and defects. Will eventually be referred to herein relevant knowledge and reality, and deal with the problems put forward a sound measure.

Keywords  Accounts- receivable  Credit standard  Credit policy