对于私营商业企业,恰当地提供商业信用,是扩大企业的销售收入和销售规模,取得规模效益的有效手段。但是,当前由于部分私营企业的商业信用提供失当,一方面增加了应收帐款的管理成本和机会成本,另一方面,也加大了坏帐损失的风险。具体表现为:1、赊销手续不全。时间长或经办人换岗 For private commercial enterprises, the proper provision of commercial credit is to expand the sales revenue and sales volume, and effective measures to achieve economies of scale. However, due to the current lack of commercial credit provision in some private enterprises, the management cost and opportunity cost of accounts receivable are increased on the one hand, and the risk of bad debt losses is also increased on the other hand. Specific performance: 1, credit incomplete procedures. A long time or change of job manager