摘要:在市场经济国家中，企业已经毫无争议地成为最重要的经济主体，整个社会的信用体系的建设也受到企业的信用管理水平的影响。当前企业的信用管理尚不完善，企业信用管理体系建设的严重滞后已成为制约企业进一步发展与市场经济进一步完善的关键。主要表现为：一方面，由于企业信用严重缺失，且金融体制相对较差，导致多数企业融资困难；另一方面，竞争激烈的买方市场迫使多数企业科学的利用赊销方式，与之伴随着的企业风险增加。显而易见，提高自身的信用管理水平是企业解决这些问题的关键,但大部分企业并未对信用方面的管理加以重视,更甚至有一部分企业完全没有信用管理的意识。

　　　本文首先介绍信用政策的研究背景和义，阐析信用政策相关的理论知识，并以此作为全文的知识内容铺垫。其次联系南通奔时代帽业有限公司在信用政策方面的现状，对该公司的信用政策进行分析，阐述信用政策对该公司的影响，并且发现现存的一些问题和缺陷。最终将本文提及的相关知识和实际相结合，并针对存在的问题提出完善措施。

关键词 应收账款；信用标准；信用政策

Abstract:In market economy country, enterprise has indisputably become the most important economic subject, affect the construction of the social credit system is the enterprise credit management level. The current enterprise credit management is still not perfect, enterprise credit management system construction serious lag has become the key factor restricting the further development of enterprises and improvement of the market economy. The main performance is: on the one hand, because of the serious lack of enterprise credit, and the financial system is relatively poor, leading to difficulties in financing the majority of enterprises; on the other hand, competitive buyer's market forced the credit uses the majority enterprises scientifically, associated with the increased risk of enterprise. Obviously, improve their credit management is the key for enterprises to solve these problems, but most enterprises did not credit management attention, even a part of the enterprise has no credit management awareness.

　　　This article first briefly introduce the research background and credit policy righteousness, Explanation and Analysis of credit policy relevant theoretical knowledge, and so pave the way for full-text content knowledge. Secondly Contact Ben era cap Co., Ltd. Nantong credit policy in the current situation, the company's credit policy analysis to explain the impact of the credit policy of the company, and found that some of the existing problems and defects. Will eventually be referred to herein relevant knowledge and reality, and deal with the problems put forward a sound measure.

Keywords  Accounts- receivable  Credit standard  Credit policy