在市场经济条件下,企业之间存在着激烈的商业竞争,竞争机制的作用迫使企业以各种手段扩大销售,抓住商机,除了要提高产品质量、制定优惠的价格、广告宣传外,赊销也是扩大销售的方式之一。当前,商品与劳务的赊销、赊供已成为当代经济的一个基本特征,而商品、劳务赊销的结果,一方 In a market economy, there are fierce competition between enterprises, the role of competition mechanism forcing enterprises to expand sales by various means, seize business opportunities, in addition to improve product quality, develop preferential prices, advertising, the credit is also One of the ways to expand sales. At present, the credit and supply of goods and services have become a basic feature of the contemporary economy. As a result of the credit of goods and services, one party