在全面推进改革开放的新形势下,我国经济发展态势进入一个崭新的局面,企业之间面临着更加激烈残酷的市场竞争。为了综合提高企业的竞争力,在市场中占据一席之地,很多企业开始在吸引客户方面不遗余力,其中最为普遍的就是采用赊销战略。虽然赊销在一定程度上能够帮助企业吸引客户,但是也造成了应收账款数额骤然增大的问题,在这样的背景下强化企业应收账款管理具有现实意义。 Under the new situation of pushing forward the reform and opening to the outside world in an all-round way, the trend of China’s economic development has entered a completely new situation and the enterprises are facing more fierce and brutal competition in the market. In order to comprehensively improve the competitiveness of enterprises in the market place, many companies began to attract customers to spare no effort, one of the most common is the use of credit strategy. Although credit can help enterprises to attract customers to a certain extent, it also poses the problem of a sudden increase in the amount of accounts receivable. In this context, it is of practical significance to strengthen the management of corporate receivables.