在买方市场条件下,交通运输企业完全在即期付款条件下经营面临较大困难。竞争机制的作用迫使企业以各种手段扩大销售,除依靠产品质量、价格、售后服务、广告等之外,赊销也是扩大销售的重要手段,于是就产生了应收账款。而且,由于经济政策、国际环境、企业自身的生产经营、人事变 Under the conditions of the buyer’s market, the transportation enterprises are faced with great difficulties in operating under the conditions of immediate payment. The role of competition mechanism forcing enterprises to expand sales by various means, in addition to rely on product quality, price, after-sales service, advertising, etc., credit is also an important means of expanding sales, thus resulting in accounts receivable. Moreover, due to economic policy, the international environment, the company’s own production and management, personnel changes