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跟随改革开放的步伐,中国的经济在短短几十年里得到了迅猛的发展,在市场经济下,企业间的竞争也日趋白热化,企业为在竞争中取得胜利,赊销逐渐演变成企业在竞争中发展的一种主要手段。赊销不仅可以扩大产品销售规模,提高产品市场占有率,而且还可以减少库存积压,降低存货风险和管理成本。但另一方面,赊销的方式会令企业的应收账款金额扩大,不良资产增加,使企业的流动资金减少,费用支出增大,经营风险增加。所以,加强对应收账款的管理是企业的一个重要
Following the pace of reform and opening up, China’s economy has witnessed rapid development in just a few decades. In a market economy, the competition among enterprises has also been intensified. In order to win the competition, enterprises gradually evolved from credit sales to enterprises in competition In the development of a major means. Credit sales can not only expand the sales volume of products and increase the product market share, but also reduce the inventory backlog and reduce inventory risk and management costs. However, on the other hand, the method of credit sales will increase the amount of accounts receivable of enterprises, increase the amount of non-performing assets, reduce the liquidity of enterprises, increase the expenses and increase the operating risks. Therefore, to strengthen the management of accounts receivable is an important business