近年来,随着我国企业之间的竞争加剧,企业为了生存和发展,大量实行赊销,加上企业内部管理不严、对赊销单位的信誉估计不足等原因,造成企业应收账款的数额明显呈上升趋势,企业应收账款占流动资金的比重为50%以上,逾期应收账款也占应收账款总额的60%以上。企业一方面向银行借入大量的贷款以解决资金不足的问题;另一方面自身货款被其他企业无偿大 In recent years, with the intensification of competition among Chinese enterprises, enterprises in order to survive and develop, a large number of credit sales, coupled with lax internal management, credit credit unit underestimated and other reasons, resulting in a significant amount of corporate accounts receivable The upward trend of corporate accounts receivable accounts for more than 50% of the working capital, overdue accounts receivable accounts receivable accounts for more than 60% of the total. On the one hand, enterprises borrow large amounts of loans from banks to solve the problem of insufficient funds; on the other hand, their own loans are gratis