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随着市场经济体制的不断完善,企业的商业信誉得到了普遍提升,企业为赢得一定的市场竞争力,越来越多的采用信用销售,但信用销售在给企业带来经济利益的同时,也产生了应收账款风险。本文从应收账款风险的内涵及表现入手,分析了应收账款风险产生的原因,并提出了相应的规避策略,希望对降低企业应收账款风险,提高经济效益提供借鉴。
With the continuous improvement of the market economy system, the business reputation of enterprises has been generally promoted. In order to win certain market competitiveness, enterprises increasingly adopt credit sales. However, while credit sales bring economic benefits to the enterprises, Generated the risk of accounts receivable. This article starts from the connotation and performance of the risk of accounts receivable, analyzes the causes of the risk of accounts receivable, and puts forward the corresponding evasion tactics, hoping to provide reference for reducing the risk of corporate accounts receivable and increasing the economic benefit.