摘要2001年中国成功加入世贸组织，对外贸易迅猛发展，出口企业面临的风险与日俱增。后金融危机时代以来，全球金融系统仍然十分脆弱，资产市场和资本市场波动性加剧，贸易保护主义升温。2012年前三季度，中国出口信用保险公司浙江分公司(以下简称“浙江信保”)接到各类报损案件974起，报损总金额2.02亿美元，分别同比增长22.8%和22.3%，我省出口贸易遭遇“冷空气”侵袭。随着国内外竞争越来越激烈，国内企业为了增加国外市场销售量，基于信用的结算方式成为我国出口企业增加销售额和稳定客户的重要手段。出口竞争的方式日益多元化，竞争的层次也越来越深，严格的国际结算方式已不能满足竞争的需求，而更多采用商业信用为基础的付款方式越来越被出口商采用，但基于商业信用基础上的交易则以产生大量应收帐款为特征的出口信用风险被不断扩大，成为影响中国企业出口后劲的一大障碍，因此，我国企业如何控制出口信用风险来保障出口收汇安全就显得尤其的重要。47522

本文首先总结了出口信用风险相关理论，然后选取了杭州AIT公司作为研究对象，杭州AIT公司是一家以出口针织、梭织为主的服装企业，销售市场主要集中在西班牙、法国、日本和俄罗斯。受2008年金融危机影响，客户订单量下降，公司销售额出现下滑，到2014年营业收入下滑至1.3亿。与此同时，公司面临着越来越多的风险隐患，主要表现在海外客户以各种理由推迟付款，致使公司产生大量逾期应收账款。分析发现，公司在出口贸易中存在三大弊病，一是在达成交易前没有对目标客户进行有效的评估；二是大量应收账款积压导致资金周转率低，阻碍正常生产；三是坏账率高导致现金流动性降低。针对杭州AIT公司存在的问题，本文提出相应的解决措施：强化企业内控制度做好客户资信调查与评估、利用国际贸易融资业务、投保中国出口信用保险等。此外，本文还建议出口企业应在日常经营中建立事前、事中、事后全流程的出口风险管理制度。

 Abstract:After China's accession to the WTO in 2001, the foreign trade is of rapid development , export enterprises face a growing risk.Since the financial crisis era, the global financial system is still fragile, asset market and capital market volatility and trade protectionism is rising.In the third quarter of 2012 years ago, the export credit insurance company of China, Zhejiang branch (hereinafter referred to as the "Zhejiang corporation") received a case of all kinds of reported loss 974, reported loss total amount is $202 million, up 22.8% and 22.3%, respectively, the export trade in our province suffered "cold".With the growing competition at home and abroad, the domestic enterprises hope to increase the foreign market sales, the payment based on credit is  the important means of increasing sales and stabling customers as our country export enterprise.Export competition increasingly persified, the level of the competition is becoming more and more deep, strict international settlement methods cannot meet the needs of competition, and more using commercial credit based on the method of payment is more and more adopted by exporters,But based on the transaction on the basis of commercial credit is to produce a large number of accounts receivable for the characteristics of export credit risk is constantly expanding, become a big obstacle to China's enterprises to export power, therefore, our country enterprise how to control the export credit risk is particularly important to protect the safety of export proceeds.

    This paper first summarizes the export credit risk related theory, and then selected the Hangzhou AIT clothing co., Ltd as the research object, the Hangzhou AIT clothing co., Ltd is a mainly exports of knitted, woven clothing enterprises, sales market mainly concentrated in Spain, France, Japan and Russia.Affected by the financial crisis in 2008, the customer orders and the company sales decline, the decline in operating income is about 120 million in 2014.At the same time, the company is facing more and more risks, mainly in overseas clients with all sorts of reason to delay the payment, the company produces a large number of overdue accounts receivable.Analysis found that there are three major defects of the company in export trade, one is that there is no an effective evaluation of target customers before a deal; The second is still result in a surplus accounts receivable turnover is low, hinder the normal production. Third, high bad debt rate results in the decrease of cash liquidity.Aiming at the existing problem of Hangzhou AIT clothing co., LTD., this paper puts forward the corresponding solution measures: strengthen the enterprise internal control system completes the customer credit investigation and evaluation, use of international trade financing business, for China's export credit insurance, etc. In addition, this article also suggested that export enterprises should be set up in advance, matter and afterwards in the day-to-day operations of the whole process risk management system for export. 浙江中小企业出口信用风险防范研究:http://www.751com.cn/jingji/lunwen_49648.html