摘要: 随着我国市场经济的快速发展，灵活多样的交易方式不断产生，交易风险也越来越大，企业欠款回收和坏账问题十分突出。许多企业因此背上了沉重的包袱，步履艰难，有的甚至无法正常经营，直接影响我国市场经济体制的健康发展。入世后，我国企业将在一个更为开放的市场环境中竞争，能否加强和完善企业内部客户信用管理体系，有效控制客户信用风险，将是决定每个企业生存与发展的关键因素，也是摆在每个企业面前的一项十分紧迫而又艰巨的任务。
本文以河北华天宇物资有限公司为研究对象，以定量分析与定性分析相结合，并以实证分析与对比分析相结合，对企业现有的客户信用管理体系中存在的问题进行综合、立体的分析研究，为企业进一步建立完善的客户信用管理体系，加强应收账款管理，减少坏账损失，提供了一条切实可行的、具有很强操作性的思路与解决问题的方法。
关键词：华天宇物资；客户信用管理；客户信息；应收账款
Abstract:With the rapid development of market economy, flexible trading continually produce greater risk, trading, enterprise debts recovery and the bad-debt problems is very outstanding. Many companies back so heavy burden, and some even romania-but it can directly affect the normal operating in China, the healthy development of the market economy system. After China entered into wto, our company will be in a more open market competition environment, can strengthen and perfect the internal customer credit management system, effective control of the customer credit risk, and will be decided to every enterprise survival and development, but also the key factor in front of each enterprise is an urgent and difficult task.
Based on the materials Co. LTD. In hebei province HTY as research object, by the quantitative analysis and qualitative analysis, and combined with empirical analysis and correlation analysis, combining of the enterprise existing customer credit problems existing in the management system, integrated, the three-dimensional analysis for further study, establishing and perfecting the customer credit management system, strengthen the accounts receivable management, reduce the loss of bad, provides a feasible and practical strong and methods to solve the problems.
Keywords: Huatianyu materials；Customer credit management；Customer information；Accounts receivable
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