论文部分内容阅读
随着时代的快速发展,我国市场经济的发展异常迅猛,企业间的竞争更是激烈,为了在市场中占据一席之地,很多企业都竞相扩展赊销业务。但是赊销是产生企业信用风险的根源,尤其是企业的信用缺失,导致了我国企业应收账款比例偏高,继而产生了大量的呆账、坏账。应收账款是企业的一项重要的流动资产,因此如何对企业信用做出评级,利用企业的信用等级和信用额度来解决应收账款的问题,有待于更深入的探讨研究。
With the rapid development of the times, the development of market economy in our country is extremely rapid and the competition among enterprises is fiercer. In order to occupy a place in the market, many enterprises are competing to expand their credit business. However, credit sales are the root cause of corporate credit risk, especially the lack of credit of enterprises, resulting in the high proportion of corporate accounts receivable in our country, which in turn leads to a large amount of bad debts and bad debts. Accounts receivable is an important current asset of an enterprise. Therefore, how to make a credit rating on a company, and how to use the credit rating and credit limit of a company to solve the problem of accounts receivable needs to be further explored and studied.