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随着社会主义市场经济的逐步发展,图书市场的竞争日趋激烈。作为图书生产者的出版企业,为了在激烈的图书市场竞争中站稳脚根并发展壮大,正越来越多地利用赊销来实现其图书的销售。由于赊销,出版企业的应收账款也日益增多。据笔者了解,改革开放20多年来,各个出版社的年平均应收账款都有不同程度的增加。应收账款的增加,一方面加大了出版企业应收账款的坏账损失,另一方面也增加了出版企业应收账款的机会成本及管理成本。因此,出版企业加强赊销及信用管理便显得十分重要。
With the gradual development of the socialist market economy, the competition in the book market has become increasingly fierce. As a publishing company of book producers, in order to gain a foothold in the fierce competition in the book market and to grow stronger, more and more credit sales are being used to realize the sale of books. Due to credit, publishing companies receivables are also increasing. According to the author, over 20 years of reform and opening up, the average annual accounts receivable of various publishing houses have increased in varying degrees. The increase of accounts receivable has not only increased the bad debt losses of accounts receivable of publishing enterprises on the one hand, but also increased the opportunity cost and management cost of accounts receivable of publishing enterprises on the other hand. Therefore, publishing companies to strengthen credit and credit management will become very important.