一、事前信用政策的制定 (一)信用标准。信用标准通常以预期的坏账损失率为依据。如果企业的信用标准较严,就可有效减少企业的坏账损失,降低应收账款的回收的机会成本,但是会影响销售量扩大。因此,企业在制定其信用标准时应考虑以下因素:同行业竞争对手情况;企业承担违约风险的能力;客户的资信程度。 First, the pre-credit policy development (a) credit standards. Credit standards are usually based on the expected rate of bad debt losses. If the company’s credit standards more stringent, can effectively reduce the company’s bad debt losses, reduce the opportunity costs of receivables recovery, but will affect the expansion of sales. Therefore, companies in the development of their credit standards should consider the following factors: the same industry competitors; enterprises to assume the risk of default risk; customer credit level.