在市场经济发展大潮的助势下,为提高市场竞争力,扩大市场占比,降低产品营销压力,许多企业将赊销作为降低存货管理成本,增加收益的重要手段。应收账款作为一项债券形式受到越来越多国内企业的重视,但同时存在的资金外流的问题也给公司运营管理带来了挑战。 Under the help of the tide of market economy, in order to enhance market competitiveness, expand market share and reduce product marketing pressure, many enterprises regard credit sales as an important means of reducing inventory management costs and increasing profits. As a form of bond receivables by more and more domestic enterprises, but the problem of simultaneous outflow of funds has also brought challenges to the operation and management of the company.