现代市场竞争日益激烈,很多企业都选择采用赊销的方法来扩大销售,提高市场占有率,其中也包括小型物资流通企业。然而赊销欠款存在很大的风险,欠款能否收回的风险和坏账成本的增加,给企业经营带来很多问题和隐患。如何防范赊销欠款的风险成了小型物资流通企业迫切需要解决的问题。 The competition in the modern market is fiercer and fiercer. Many enterprises choose to use credit to expand sales and increase their market share, including small-sized material circulation enterprises. However, credit arrears there is a great risk, the risk of recovery of arrears and the increase in bad debt costs, to the business management to bring many problems and risks. How to prevent the risk of credit arrears has become an urgent need to solve the problem of small goods circulation enterprises.