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目 录

1 引言...............................................1
1.1什么是呆帐.........................................1
1.2国内外研究情况.....................................2
1.3 本文写作思路......................................2
2 我国企业海外呆帐的发展情况.........................3
3 出口企业海外呆帐的成因.............................4
3.1企业主要营销模式--赊销.............................4
3.2企业自身信用管理不完善.............................5
3.3我国货代助推国外收货人侵占发货人货款...............5
3.4利用海外应收账款的手段侵吞企业资产.................6
3.5规避海外投资管制...................................6
4 海外呆帐对企业的影响及危害.........................7
4.1影响企业的经济效益.................................7
4.2影响资金流动引发经济危机...........................8
5 出口企业海外呆帐的应对策略.........................9
5.1加强对进口企业的信用管理...........................9
5.2强化应收帐款的日常管理.............................10
5.3建立对出口风险的控制机制...........................11
参考文献..............................................13
致 谢...............................................14

摘 要

呆帐对于一个出口企业有严重的影响，随着我国改革开放，国际贸易越来越风行，中国的海外呆帐问题也随着变明显。目前中国出口企业海外应收帐款至少超过1000亿美元，其中相当一部分成为呆帐，并且这个数字还在以每年一百五十亿美元的速度增长。
本文在对呆账等概念界定的基础上，通过回顾国内外相关研究，对我国出口企业海外呆账的发展情况及其成因、影响和危害等进行了讨论，作者认为，为减少和控制海外呆帐对出口企业的影响及危害，出口企业可以通过信用评估、信用保险、信用预警等方式来有效地防范海外呆帐风险。但是由于我国企业信用管理不佳，海外追债无力，以及大面积的赊销行为和众多的法律障碍等因素的存在，我国出口企业在日常经营中，还要对应收帐款的运行状况进行经常性分析，建立对出口风险的事前、事中、事后控制机制，及时发现问题，提前采取对策防止其恶化。

【关键词】海外呆帐 应收帐款 信用风险管理 风险防范机制

Abstract

International trade is more and more popular as China’s reform and open policy put into use. However, the overseas account receivable question becomes obvious. At present, the overseas account receivable of Chinese export enterprise is over at least 100 billion dollars and most of it has become bad debts, with a growing speed of 15 billion dollars every year.
This thesis firstly deeply discuss some main concepts’ s definition, such as Overseas bad debts. In Chapter1，this thesis provides also an overview of the correlation study in home and abroad. The author thinks, to enhance the credit administration for the import enterprise, we should guard against the overseas bad debt risk effectively by credit appraised，credit insurance, credit warning and so on. Owe to the bad credit management of Chinese company，incapable of pursuing the overseas debts and the legal barriers and many other factors that cause the overseas account receivable question to be serious. It’s necessary to establish the export risk control mechanism. There are three steps of overseas risk management for export companies, which are risk prevention before occur, risk control when occur and danger settlement after occur. The export companies must make regular analyses of running condition of account receivable in the daily management, find some problems in time and prevent the account receivable to be worsen by taking precautions early.

【Key Words】Overseas bad debts; Account receivable;
Credit risk management; Risk guard mechanism

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