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国有企业转换经营机制后,自担风险、自负盈亏使企业经营责任大大加重。同业竞争的加剧,使企业为了扩大产品在市场上的占有率,除了采用价格优惠手段外,还大量运用商业信用促销。企业之间应收应付的结算关系,形成了整个社会商业信用网络。应收帐款从性质上讲,是销货企业向客户提供的一笔短期无息信贷,作为一项被外单位占用的资产,在收取款项上,债务人比债权人具有更大的主动权,应收帐款的这种不易控制性,使它具有较大的风险。随着近几年商业信用的发达,企业垫支在应收帐款上的资金逐年增长。
After the state-owned enterprises have transformed their operating mechanisms, their own responsibility for risks and self-financing have greatly increased their operational responsibilities. With the intensification of competition in the industry, in order to increase the market share of products, enterprises use a large number of commercial credit promotions in addition to price concessions. The settlement relations that companies should pay for should form the entire social commercial credit network. In terms of the nature of accounts receivable, it is a short-term interest-free credit provided by a sales enterprise to customers. As an asset occupied by an external unit, the debtor has greater initiative than the creditor when collecting money. This kind of uncontrollability of accounts receivable makes it more risky. With the development of commercial credit in recent years, the funds advanced by companies in account receivables have increased year by year.