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近年来,我国进出口贸易每年以20%以上的速度快速增长,2005年度达到14221亿美元。面对当今激烈的市场竞争,付款方式和信用限额作为各外贸公司国际贸易竞争的重要手段在创造贸易机遇的同时,也给外贸公司带来了巨大的潜在风险。因贸易往来而发生的应收未收的销售货款、进口垫付款、代理出口手续费、各种借款等各种应收款项的形成,具有促进销售和减少存货两大功能。但是,信用服务也是有代价的,外贸公司如何在机遇与风险面前作出理性的选择,如何科学合理地管理好应收款项,值得我们研究和思考。
In recent years, China’s import and export trade has been growing rapidly at a rate of over 20% each year, reaching 1,422.1 billion U.S. dollars in 2005. Faced with the fierce market competition, payment methods and credit limits as an important means of international trade competition of foreign trade companies in the face of fierce market competition create huge potential risks to foreign trade companies while creating trade opportunities. As a result of the trade, uncollectible sales receivables, import pad advances, agent export commissions, various borrowings and other receivables formed have two major functions of promoting sales and reducing inventory. However, credit service is also a cost, how foreign trade companies in the face of opportunities and risks to make a rational choice, how to manage receivables scientifically and rationally, it is worth our study and thinking.