当前我国市场信用体制相对比较落后,使得很多企业开展的商务活动存在着债务拖欠和应收账款居高不下的问题,影响了企业发展。为了有效规避商务活动中的兑现风险,企业有必要建立和完善企业内部信用管理体系,这也是每个企业微观经营管理机制改革的关键环节。 At present, the market credit system in our country is relatively backward, which has caused the problems of arrears in debts and high receivables in many commercial activities and has affected the development of enterprises. In order to effectively avoid the cashing risk in business activities, it is necessary for the enterprise to establish and perfect the internal credit management system of the enterprise, which is also the key link in the reform of the micro-management mechanism of each enterprise.