当前,拓宽筹资渠道,缓解资金紧张是企业面临的一项主要难题。企业在积极利用外部资金的同时,也不应忽视发掘自身内部的潜力。利用应收帐款筹资,就是一种灵活方便、成本低廉的对内筹资方式,值得引起广大企业管理者的重视。 At present, broadening funding channels and alleviating capital shortages are a major problem facing companies. While enterprises actively use external funds, they should not neglect to explore their own internal potential. The use of accounts receivable for fundraising is a flexible, convenient and cost-effective method of internal financing, which is worthy of attracting the attention of the majority of corporate managers.