应收账款是市场经济条件下企业经营管理的产物,它的安全与否直接影响着企业的可用资源、损益情况及现金流量。在现今激烈的市场竞争机制下,企业为了扩大市场占有率,往往运用商业信用促销。但由于风险防范意识不强,往往在事先还未对付款人资信进行详细调查的情况下,只为扩大销售,盲目采用赊销策略去抢占市场,只看到账面上的高利润,却忽视了大量被客户拖欠占有的流动资金不能及时收回,应收账款居高不下的现状。 Accounts receivable is a product of business management under market economy. Whether its security or not directly affects the available resources, profit and loss and cash flow of an enterprise. In today’s fierce market competition mechanism, in order to expand market share, enterprises often use commercial credit promotions. However, due to the risk prevention awareness is not strong, often in the absence of a priori a detailed investigation of the credit information of the payers, only to expand sales, blind credit strategy to seize the market, only to see the high profits on the book, but ignored a large number The current funds owed by the client in arrears can not be recovered in time and the status of accounts receivable is high.