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随着市场经济的不断发展,商业信用广泛推行,企业之间赊销业务越来越多,有许多企业因未对应收账款采取有效的事前、事中和事后控制,导致资金紧张,甚至陷入财务危机。应收账款管理与社会信用基础和信用体系的完备性有着密切的关系,加强企业应收账款的信用管理已成为现代企业经营管理活动中日益重要的问题。
With the continuous development of market economy, the commercial credit has been widely implemented and there are more and more credit business between enterprises. Many enterprises have not taken effective pre-event, incident and post-event control of accounts receivable, resulting in the shortage of funds and even the financial crisis. The management of receivables is closely related to the social credit foundation and the completeness of the credit system. Strengthening the credit management of corporate receivables has become an increasingly important issue in the operation and management of modern enterprises.