企业的经营目标是追求利润最大化,应收账款是企业的一种资金投放,是为了扩大销售和市场占有率而进行的投资。而投资肯定要发生成本,这种成本既包括资金的时间成本,也包括无法收回而导致的坏账损失。增加应收账款周转率,减少坏帐损失,是提高企业资产净利率和经济运行质量的一个有效途径。 Business goal is to pursue profit maximization, accounts receivable is a kind of business funding, is to expand sales and market share of the investment. The cost of investment must be incurred, this cost includes both the time and cost of funds, but also includes the irrecoverable losses caused by bad debts. Increasing the turnover of accounts receivable and reducing the loss of bad loans is an effective way to improve the net interest rate of assets and the quality of economic operation.