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商业信用的推行促进了赊销的发展,应收账款拖欠时间的长短及数额的大小对企业的发展至关重要,尤其是对于那些资金不充足的企业,合理地控制其应收账款的规模,对于缓解企业融资压力具有重要意义。为了扩大销售,提高业绩,赊销已成为增加销量的重要手段,因此,对于企业而言,加强应收账款管理十分必要。
The implementation of commercial credit promotes the development of credit. The length of time and the size of the accounts receivable default are crucial to the development of enterprises. Especially for those enterprises with insufficient funds, the scale of accounts receivable is reasonably controlled , To ease the pressure on corporate finance is of great significance. In order to expand sales and improve performance, credit sales have become an important means of increasing sales volume. Therefore, it is necessary for enterprises to strengthen the management of accounts receivable.