本文在科学把握企业信用风险管理和价值链理论的基础上,将波特价值链分析法应用于企业信用风险管理,以销售——回款过程为主线,构建了企业信用风险管理价值链,探讨了企业信用风险管理的基本理论和管理技术。 Based on a scientific understanding of corporate credit risk management and value chain theory, this paper applies Porter’s value chain analysis method to corporate credit risk management, and builds a corporate credit risk management value chain based on the sales-payment process. The basic theory and management techniques of corporate credit risk management.