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我国市场经济的发展使得我国进入了信用经济的时代。企业为了保持竞争优势,开拓销售市场而越来越多的开始了信用销售。为了防范随之而来的信用风险,越来越多的企业开始重视应收账款的管理,开始在企业内部建立和完善应收账款管理体系。应收账款管理能在实现销售最大化的同时,实现信用风险最小化。未来应收账款管理的重点将会向业务前段加以管控。客户授信管理是应收账款管理的核心工作,笔者将在本文中阐述信用管理的概念和如何制定适宜企业的信用政策管理。
The development of market economy in our country has brought our country into an era of credit economy. Enterprises in order to maintain their competitive edge, open up the sales market and more and more credit sales started. In order to prevent the ensuing credit risk, more and more enterprises began to attach importance to the management of accounts receivable, and began to establish and improve the accounts receivable management system within the enterprise. Receivables management maximizes sales while minimizing credit risk. The focus of future accounts receivable management will be to control the business before. Customer credit management is the core of receivables management, the author will explain in this article the concept of credit management and how to develop appropriate credit policy management.