国贸1104班洪娟11502418正文.docVIP

江西农业大学南昌商学院 摘 要  PAGE \* MERGEFORMAT I 摘 要 随着中国开放型经济的快速发展，中国的国际化程度不断加深。我国大力发展对外贸易业务，加强对外经济合作。在进出口贸易额的增长的同时，也产生了海内企业大宗的海外应收账款及高坏账率等问题，这无疑给外贸企业带来了经营和财务危机。究其原因有很多，其中国际结算环节出现的问题值得中小外贸出口企业高度重视。因此，本文主要对金胜铝业有限公司出口结算中产生的风险及防范措施进行研究。接着以金胜铝业有限公司为例，分析了其出口结算现状、风险类型及提出的防范措施；最后给出了我国中小型外贸企业对防范出口结算风险的启示。 【关键词】 小型企业 出口结算 风险管理 江西农业大学南昌商学院 Abstract Abstract With the rapid development of Chinas open economy, the internationalization of Chinas deepening. China to develop foreign trade business, strengthening foreign economic cooperation. Import and export trade volume growth, Also had a large domestic enterprises overseas accounts receivable and higher bad debt rate and other issues. This will undoubtedly bring to the foreign trade enterprises operating and financial crisis. There are many reasons, Which aspects of the problems of international settlement worth of small export enterprises attach great importance. Therefore, this article is mainly on risks and preventive measures Kim Seung Aluminum Co., Ltd. export settlement generated research. Followed by Kim Seung Aluminum Co., Ltd., Situation analysis of its export settlement, risk types and preventive measures proposed. 【Key Words】 small and medium-sized enterprises export settlement risk management 江西农业大学南昌商学院 目 录 目 录 TOC \o 1-2 \h \u  HYPERLINK \l _Toc18564 摘 要  PAGEREF _Toc18564 I  HYPERLINK \l _Toc25994 ABSTRACT  PAGEREF _Toc25994 II 一、 HYPERLINK \l _Toc7606 概述  PAGEREF _Toc7606 1  HYPERLINK \l _Toc16235 二、我国中小型企业出口结算的现状  PAGEREF _Toc16235 2  HYPERLINK \l _Toc21459 （一）不重视客户资信管理  PAGEREF _Toc21459 2  HYPERLINK \l _Toc24950 （二）轻视贸易合同的签订和履行  PAGEREF _Toc24950 2  HYPERLINK \l _Toc29100 （三）国际结算方式选择缺乏针对性  PAGEREF _Toc29100 2  HYPERLINK \l _Toc2203 （四）外贸出口企业缺乏量化的风险评估管理制度  PAGEREF _Toc2203 3  HYPER