随着市场经济的发展,企业为了稳定自己的销售渠道,扩大销售规模,不得不提供赊销业务,建立在商业信用基础上的赊销业务成为企业扩大销售的重要手段之一,因此,企业必须加强应收账款管理,正确衡量信用成本和信用风险,合理确定信用政策,及时收回账款。 With the development of market economy, in order to stabilize their sales channels and expand the sales scale, enterprises have to provide credit business. Credit sales business based on commercial credit has become one of the important means for enterprises to expand sales. Therefore, enterprises must strengthen the Accounts receivable management, the correct measure of credit costs and credit risk, a reasonable credit policy, the timely recovery of accounts.