实行营销责任追究是当前市场经济条件下,最大限度地减少应收账款,保证能够按时、有效、安全回收货款,防止呆、坏账发生,防范营销风险,减少经济损失,提高企业经济运行质量和效益的有效手段,是进一步培养和锻炼高素质的营销队伍,增强营销人员和审核人员的责任意识和风险意识,推进企业营销良性发展的有效方法;对于提高企业内部管理、规范和完善营销管理具有一定的促进作用;同时也是反腐倡廉的有效措施. The implementation of the marketing responsibility investigation is to minimize the accounts receivable under the current market economy conditions, guarantee timely, effective and safe recovery of payment, prevent stays, bad debts, prevent marketing risks, reduce economic losses, and improve the economic operation quality of the company. The effective means of benefit is to further train and train high-quality marketing teams, increase awareness of responsibility and risk of marketers and auditors, and promote effective marketing of enterprises. It is effective in improving internal management, standardization, and improvement of marketing management. A certain role in promoting; it is also an effective measure to combat corruption and build a clean government.