在社会主义市场经济的条件下,企业为了扩大市场占有率,不得不以赊销或者其他优惠方式出售商品,应收账款在应收项目中所占的比重也越来越大。2008年以来受通货膨胀等其他因素的影响,中国企业面临着巨大的风险,严重制约着企业的发展。因此,应收账款的风险防范和管理显得尤为重要。 Under the conditions of a socialist market economy, in order to expand market share, enterprises have to sell their products on credit or other preferential treatments. Accounts receivable also account for a larger and larger share of receivables. Influenced by other factors such as inflation since 2008, Chinese enterprises are facing huge risks, seriously restricting the development of enterprises. Therefore, the risk prevention and management of accounts receivable is particularly important.