目前,不仅各类普通的工商企业应收账款数额普遍巨大,即使是管理水平相对较高的上市公司,从其公布的财务报告中也可发现,很多公司尽管主营业务收入连年增长,但同期应收账款数额增长的比例更大,而且账龄结构越来越恶化,经营净现金流量持续为负。销售收入的增长只给这些企业带来了账目利润,不能带来维持经营、扩大生产规模所必需的现金流入,而且随着应收账款数额的持续增加、平均账龄的不断增长,可能出现的坏账损失也越来越大,给企业生产经营带来巨大的潜在风险。虽然,企 At present, not only the amount of receivables of various types of ordinary industrial and commercial enterprises is generally huge, even listed companies with a relatively high level of management may find in their published financial reports that many companies have increased their main business revenues year after year. The increase in the amount of accounts receivable during the same period was even greater, and the aging structure was getting worse, and the net operating cash flow continued to be negative. The increase in sales revenue only brings account profits to these companies and does not bring about the necessary cash inflows to maintain operations and expand production scales. As the amount of accounts receivable continues to increase and the average age of accounts grows, it may appear that The loss of bad debts is also increasing, which brings huge potential risks to the production and operation of enterprises. Although, the enterprise