信用是市场经济发展中必不可缺的推动因素,但我国企业的信用状况并不乐观。可以说,信用风险已经成为企业发展的巨大阻力,企业建立信用体系是一项迫在眉睫的任务。尤其对于融资困难的中小企业,现金流问题是其生命线,而控制好现金流的关键之一就在于如何做好信用风险的控制,建立、健全科学有效的内部信成因为授用体系,提高应收账款周转率,降低坏账损失。一、中小企业内部信用管理体系现状分析现阶段中小企业仍处于原始资本的积累阶段,更多的是以销售为导向的经营模式,经常采用销售承包制或销售买断制,造信不当导致的违约现象频繁发生,致使很多中小企业产生大 Credit is an indispensable driving factor in the development of market economy, but the credit status of Chinese enterprises is not optimistic. It can be said that credit risk has become a huge obstacle to the development of enterprises. Establishing a credit system for enterprises is an urgent task. Especially for small and medium-sized enterprises with financing difficulties, the problem of cash flow is their lifeline. One of the keys to controlling cash flow is how to control credit risks and establish and improve a scientific and effective internal letter system. Account turnover, reduce bad debt losses. First, the status quo of SME internal credit management system At this stage SMEs are still in the accumulation phase of the original capital, more sales-oriented business model, often using the sales contract system or sales buyout system, improper credit caused Frequent violations occur, resulting in many large and medium-sized enterprises