从1990年以来,一些地方物资部门为扩大销售,占领市场,都搞过这样那样的“赊销经营”。从两年多来的实践结果看,撇开推行“赊销经营”的本意不谈,我认为,赊销经营利少弊多,不可盲目提倡。一、赊销经营违反了财务制度。物资己到了用户仓库,甚至被加工成产品销售,由于货款没有到位,物资企业只好仍以库存商品挂在帐上,造成“帐物不符”或“有帐无货”,容易造成差错和漏洞。二、赊销经营使用户增加侥幸心理,变成赊帐合法化。不少用户“打一枪换一个地方”,今天欠张三的,明天欠李四的,能同时欠多个经营单位的物资。用户以上帝自居,购货欠帐,习以为常;经营单位盲目供货,不问用户有没有偿还能力,赊销成了不成文的习惯制度。 Since 1990, some local material departments have engaged in such “selling operations” in order to expand sales and occupy the market. Looking at the results of the practice over the past two years or more, I would not discuss the original intention of implementing “sell-selling operations.” I believe that the benefits from marketing are less, but not blindly. First, the marketing business violated the financial system. Materials have reached the user’s warehouse, and even processed into product sales. Because the purchase price is not in place, the material company can only hang on the account with the inventory item, resulting in “inconsistent items” or “having no goods”, which easily leads to errors and loopholes. Second, the credit sales operation increased the chances of the user’s luck and turned it into legalization. Many users “shot a shot for a place”. Today they owe Zhang three and tomorrow owes Li Si. They can also owe more than one business entity’s goods at the same time. Users are self-reliant, and purchases are owed, and they are accustomed to it; business units are blindly supplied, and regardless of whether the user has repayment ability, sales have become unwritten customary systems.