伴随着市场经济体制的不断完善与成熟,越来越多的企业开始运用赊销手段增加自身产品的销售量,提升企业的核心竞争力,待产品赊销后,随之而来的便是应收往来账款,应收往来账款是企业回收资金,确保自身经济效益的基础,一旦企业应收往来账款管理不能够顺利实施,势必将大大增加企业坏账损失,降低企业经营利益,给予企业带来巨大的资金风险,严重制约企业的稳定、持续发展。 With the continuous improvement and maturity of the market economy system, more and more enterprises are beginning to increase the sales volume of their products by means of credit sales to enhance the core competitiveness of the enterprises. After the products are sold on credit, the consequent transactions Accounts receivable, accounts receivable accounts receivable is the recovery of funds to ensure their own economic benefits, once the business receivables accounts receivable management can not be successfully implemented, it is bound to greatly increase the loss of bad debts, reduce business interests, to bring business Huge financial risks seriously restrict the stability and sustainable development of enterprises.