随着全球经济一体化的进一步深入,竞争的不断加剧。企业要在竞争中不被淘汰,保持竞争能力,就要不断地开发新产品,开拓新市场,制定和采取新的销售政策。尤其在目前大部分工业产品供大于求的形势下,采用分期收款方式的赊销政策作为吸引客户、扩大销售的一种手段,被越来越多的生产厂家所采用。这些优惠政策在大多数情况下,都能起到较好的促销作用,充分挖掘和利用了企业的现有生产能力,扩大了销售量,增加了产品的市场份额,提高了企业的市场竞争力,增加了企业的利润。但是在带来这些利益的同时,也存在着诸多的问题和隐患,发生相应的应收账款管理成本。所以对应收账款政策的制定及应收账款的管理,应引起每一位决策者的高度重视。 With the further deepening of global economic integration, the competition is intensifying. Enterprises should not be eliminated in the competition, to maintain competitiveness, we must continue to develop new products, open up new markets, develop and adopt new sales policies. Especially in the current situation where most of industrial products are in oversupply, the credit sale policy adopting installment payment method is adopted by more and more manufacturers as a means to attract customers and expand sales. In most cases, these preferential policies can play a good promotional role, fully tap and utilize the existing production capacity of the enterprise, expand the sales volume, increase the market share of the products and enhance the market competitiveness of the enterprises , An increase of corporate profits. However, while bringing these benefits, there are also many problems and risks, and the corresponding accounts receivable management costs. Therefore, the formulation of accounts receivable policy and management of accounts receivable should be caused by every decision-maker’s attention.