摘 要
随着市场经济的发展，企业间信用交易日益频繁，应收账款规模不断扩大，信用风险成为影响企业财务稳定的重要因素。本研究旨在构建科学有效的信用风险评估与控制体系，以提升企业应收账款管理水平。基于国内外相关理论与实践，选取具有代表性的样本企业，运用层次分析法确定信用风险评估指标权重，结合模糊综合评价模型对企业信用状况进行量化评估。研究发现，传统信用评估方法存在主观性强、动态性不足等问题，而所构建的评估模型能够更准确地反映企业信用风险状况。通过对比分析不同信用等级客户的逾期率和坏账率，验证了该模型的有效性。研究结果表明，建立动态、全面的信用风险评估体系有助于企业及时识别潜在风险，优化客户结构，降低坏账损失，提高资金周转效率。本研究创新性地将模糊数学理论应用于信用风险评估，为完善企业信用管理体系提供了新思路，对促进企业健康发展具有重要现实意义。
关键词：信用风险评估；应收账款管理；模糊综合评价
Abstract
With the development of the market economy, credit transactions between enterprises have become increasingly frequent, leading to a continuous expansion of accounts receivable scales. Credit risk has emerged as a critical factor influencing corporate financial stability. This study aims to construct a scientifically effective credit risk assessment and control system to enhance the management of accounts receivable. Based on relevant theories and practices both domestically and internationally, representative sample enterprises were selected, and the Analytic Hierarchy Process (AHP) was employed to determine the weights of credit risk assessment indicators. The fuzzy comprehensive evaluation model was then utilized to quantitatively assess the credit status of enterprises. The findings indicate that traditional credit evaluation methods suffer from issues such as high subjectivity and insufficient dynamism, whereas the constructed assessment model can more accurately reflect the credit risk conditions of enterprises. By comparing the overdue rates and bad debt rates of customers with different credit ratings, the effectiveness of this model was validated. The results demonstrate that establishing a dynamic and comprehensive credit risk assessment system helps enterprises promptly identify potential risks, optimize customer structures, reduce bad debt losses, and improve capital turnover efficiency. Innovatively applying fuzzy mathematics theory to credit risk assessment, this study provides new insights for improving corporate credit management systems and holds significant practical implications for promoting healthy enterprise development.
Keywords: Credit Risk Assessment；Accounts Receivable Management；Fuzzy Comprehensive Evaluation
目 录
引言 1
一、应收账款管理的理论基础 1
（一）应收账款的概念与特征 1
（二）信用风险的基本原理 2
（三）管理理论的发展历程 2
二、信用风险评估方法与模型 3
（一）定性评估方法分析 3
（二）定量评估模型构建 3
（三）综合评估体系设计 4
三、信用风险控制策略与措施 4
（一）内部控制机制建立 4
（二）外部监督渠道优化 5
（三）风险预警系统建设 5
四、实证研究与案例分析 6
（一）数据收集与样本选择 6
（二）案例企业的风险评估 6
（三）控制效果的实证检验 6
结 论 7
致 谢 8
参考文献 9
随着市场经济的发展，企业间信用交易日益频繁，应收账款规模不断扩大，信用风险成为影响企业财务稳定的重要因素。本研究旨在构建科学有效的信用风险评估与控制体系，以提升企业应收账款管理水平。基于国内外相关理论与实践，选取具有代表性的样本企业，运用层次分析法确定信用风险评估指标权重，结合模糊综合评价模型对企业信用状况进行量化评估。研究发现，传统信用评估方法存在主观性强、动态性不足等问题，而所构建的评估模型能够更准确地反映企业信用风险状况。通过对比分析不同信用等级客户的逾期率和坏账率，验证了该模型的有效性。研究结果表明，建立动态、全面的信用风险评估体系有助于企业及时识别潜在风险，优化客户结构，降低坏账损失，提高资金周转效率。本研究创新性地将模糊数学理论应用于信用风险评估，为完善企业信用管理体系提供了新思路，对促进企业健康发展具有重要现实意义。
关键词：信用风险评估；应收账款管理；模糊综合评价
Abstract
With the development of the market economy, credit transactions between enterprises have become increasingly frequent, leading to a continuous expansion of accounts receivable scales. Credit risk has emerged as a critical factor influencing corporate financial stability. This study aims to construct a scientifically effective credit risk assessment and control system to enhance the management of accounts receivable. Based on relevant theories and practices both domestically and internationally, representative sample enterprises were selected, and the Analytic Hierarchy Process (AHP) was employed to determine the weights of credit risk assessment indicators. The fuzzy comprehensive evaluation model was then utilized to quantitatively assess the credit status of enterprises. The findings indicate that traditional credit evaluation methods suffer from issues such as high subjectivity and insufficient dynamism, whereas the constructed assessment model can more accurately reflect the credit risk conditions of enterprises. By comparing the overdue rates and bad debt rates of customers with different credit ratings, the effectiveness of this model was validated. The results demonstrate that establishing a dynamic and comprehensive credit risk assessment system helps enterprises promptly identify potential risks, optimize customer structures, reduce bad debt losses, and improve capital turnover efficiency. Innovatively applying fuzzy mathematics theory to credit risk assessment, this study provides new insights for improving corporate credit management systems and holds significant practical implications for promoting healthy enterprise development.
Keywords: Credit Risk Assessment；Accounts Receivable Management；Fuzzy Comprehensive Evaluation
目 录
引言 1
一、应收账款管理的理论基础 1
（一）应收账款的概念与特征 1
（二）信用风险的基本原理 2
（三）管理理论的发展历程 2
二、信用风险评估方法与模型 3
（一）定性评估方法分析 3
（二）定量评估模型构建 3
（三）综合评估体系设计 4
三、信用风险控制策略与措施 4
（一）内部控制机制建立 4
（二）外部监督渠道优化 5
（三）风险预警系统建设 5
四、实证研究与案例分析 6
（一）数据收集与样本选择 6
（二）案例企业的风险评估 6
（三）控制效果的实证检验 6
结 论 7
致 谢 8
参考文献 9
