在市场经济条件下,同业竞争日益加剧,企业为占领市场、扩大销售,除了依靠产品质量、价格、售后服务、广告等外,不得不采用赊销的方式来销售商品、提供劳务,这样就产生了应收账款。由于我国信用管理体系不完善,企业之间相互拖欠货款的现象非常普遍。应收账款 In a market economy, competition among the industry is aggravating day by day. Enterprises occupy the market and expand sales. In addition to relying on product quality, price, after-sales service, and advertising, enterprises have to sell goods and provide labor services through credit sales. accounts receivable. Due to the imperfect credit management system in our country, it is very common for enterprises to default on each other’s money. accounts receivable