商业信用是市场济发展的产物，其在社会经济生活中不断扩大和发展，对于促进企业销售活动的开展具有重要作用。商业信用管理不好，会给企业带来损失。目前有的企业为了扩大销售增加利润，滥用商业信用，造成坏帐和拖欠现象严重，少则几万，多则几十万、几百万，甚至直接影响企 Commercial credit is a product of the development of market economy. Its continuous expansion and development in social and economic life plays an important role in promoting the sales activities of enterprises. Business credit management is not good, will bring losses to the enterprise. At present, in order to increase sales and increase profits, some enterprises abuse their commercial credit, resulting in serious problems of bad debts and arrears, ranging from tens of thousands to as many as hundreds or hundreds of thousands or even directly affecting enterprises