随着社会经济的迅速发展,众多行业进入买方市场,为了扩大销售,赊销成为一种重要的销售方式。然而,由于信用环境和商业文化的差异,我国的逾期应收账款通常高达60%,而在发达国家,这一比例通常不高于10%。由于应收账款直接影响企业的现金流,因此被视为企业财务管理的一项重要内容。 With the rapid social and economic development, many industries have entered the buyer’s market. In order to expand sales, credit sales have become an important sales method. However, due to differences in credit environment and business culture, overdue receivables in China are usually as high as 60%, while in developed countries, the proportion is usually not higher than 10%. As accounts receivable directly affect the cash flow of the enterprise, it is regarded as an important part of the enterprise’s financial management.