企业应收帐款管理的重点在于根据企业的经营情况和客户的信誉状况,制定出适当的信用政策。它是企业财务管理的重要内容之一。信用政策是指企业基于对客户资信情况的认定,而给予客户的先交货后收款的结算优惠。制定适当的信用政策不仅可以促进企业销售量的提高,而且可以有效地降低应收帐款占用资金的成本,控制和减少坏帐损失的发生,并加速应收帐款的回收。一、应收帐款信用政策的构成应收帐款信用政策由信用期限、信用标准、收帐政策和现金折扣政策四个部分组成。信用期限是指企业给予客户的延期付 The focus of corporate accounts receivable management lies in the business conditions and customer credit status, develop appropriate credit policy. It is one of the important contents of enterprise financial management. Credit policy refers to the business based on the customer credit status identified, and give customers the first delivery settlement settlement. Establishing a proper credit policy can not only promote the sales volume of enterprises, but also effectively reduce the cost of accounts receivable, control and reduce the incidence of bad loans, and speed up the recovery of accounts receivable. First, the composition of accounts receivable credit policy Credit receivables credit policy by the credit terms, credit standards, collection policies and cash discount policy of four parts. Credit term refers to the deferred payment that the enterprise gives to the customer