随着市场经济的不断发展,企业之间的竞争越演越烈,为了生存与发展,各企业大力开展各种赊销活动,合理的应收账款对企业扩大经营规模,保持市场占有率,增加收入有很大的促进作用,但不良的应收账款则会给企业带来巨大的风险和不利因素,甚至成为制约与影响企业生存和发展的一个重要因素。应收账款的管理已成为企业的重大课题。 With the continuous development of the market economy, the competition between enterprises becomes fiercer and fiercer. In order to survive and develop, various enterprises vigorously carry out various credit sales activities. Reasonable receivables increase the business scale, maintain the market share and increase the market share of enterprises, However, the bad receivables will bring enormous risks and unfavorable factors to the enterprise, and may even become an important factor that restricts and affects the survival and development of the enterprise. Receivables management has become a major issue for enterprises.