CAJ | 학술논문

　　如何避免企业贸易往来中的债务风险，将直接影响到企业的正常经营活动和资金的良性健康发展。佳通轮胎债务人管理的思路，债务人政策的实际运用是成功有效的。通过佳通轮胎债务人信用政策、客户付款方式政策、客户对账制度以及债务人政策的分析和评价，寻求建立应对措施，使企业资金流长久保持良性的运转态势。
　　여하피면기업무역왕래중적채무풍험，장직접영향도기업적정상경영활동화자금적량성건강발전。가통륜태채무인관리적사로，채무인정책적실제운용시성공유효적。통과가통륜태채무인신용정책、객호부관방식정책、객호대장제도이급채무인정책적분석화평개，심구건립응대조시，사기업자금류장구보지량성적운전태세。
The way to avoid debt risk in business trade has a direct impact on the business operation and the healthy capital growth. The practical application of the ideas of the GITI debtor management and the debtor's policy is successful and effective. By GITI debtor's credit policy, customer payment methods, policies implementation, Customer Reconciliation System and the debtor's policy analysis and evaluation we seek to establish the response measures, corporate funding stream to maintain a permanent trend of healthy functioning.