摘 要
随着经济全球化和市场竞争的加剧，企业应收账款管理成为提升资金使用效率和降低经营风险的关键环节。本研究旨在构建一套科学、系统的客户信用评级体系，以优化企业应收账款管理流程并增强风险管理能力。通过文献综述与实证分析相结合的方法，本文首先梳理了国内外关于客户信用评级的研究现状，并结合我国企业的实际需求提出了一种基于多维度指标的信用评级模型。该模型综合运用层次分析法与模糊综合评价法，从财务状况、履约历史、市场竞争力及行业环境等多个维度对客户信用进行量化评估。研究结果表明，所构建的信用评级体系能够显著提高企业对应收账款风险的识别能力和预测精度，同时为决策者提供更具针对性的管理建议。
关键词：客户信用评级；应收账款管理；层次分析法
ABSTRACT
With the intensification of economic globalization and market competition, enterprise accounts receivable management has become the key link to improve the efficiency of capital use and reduce operational risk. This study aims to build a scientific and systematic customer credit rating system to optimize the enterprise receivables management process and enhance the risk management capability. Through the combination of literature review and empirical analysis, this paper first sorts out the research status of customer credit rating at home and abroad, and proposes a credit rating model based on multi-dimensional indicators based on the actual needs of Chinese enterprises. The model comprehensively uses the hierarchical analysis method and the fuzzy comprehensive evaluation method to quantitatively evaluate the customer credit from multiple dimensions such as financial status, performance history, market competitiveness and industry environment. The results show that the credit rating system can significantly improve the identification ability and prediction accuracy of accounts receivable risk, and provide more targeted management suggestions for decision makers.
KEY WORDS： Customer Credit Rating;Accounts Receivable Management;Analytic Hierarchy Process
目 录
摘 要 IABSTRACT II
1 绪论 1
1.1 应收账款管理的研究背景与意义 1
1.2 客户信用评级体系的研究现状 1
1.3 本文研究方法与技术路线设计 2
2 应收账款管理的理论基础与框架构建 2
2.1 应收账款管理的核心概念解析 2
2.2 客户信用风险的形成机制分析 3
2.3 信用评级体系在应收账款管理中的作用 4
3 客户信用评级体系的关键要素分析 4
3.1 数据收集与客户信用信息的筛选 4
3.2 信用评级指标体系的设计原则 5
3.3 不同行业信用评级模型的适用性探讨 6
4 客户信用评级体系的应用与优化策略 6
4.1 信用评级结果在应收账款管理中的应用 6
4.2 基于信用评级的风险预警机制构建 7
4.3 信用评级体系的持续改进与动态调整 8
结论 9
致 谢 10
参考文献 11
