随着国内经济的快速发展,企业生产规模迅速扩大,市场竞争日趋激烈和复杂化。在买方市场条件下,信用赊销成为企业销售的主要手段之一。由于国内社会信用环境以及企业自身对信用管理的重视不足,企业赊销后面临着不能及时、足额收回货款的风险,甚至出现严重的坏账损失,建立完善、科学的信用管理体系,成为保障应收账款安全的前置条件,是企业内部控制的重要管理方法,对企业运营具有重大的现实意义。 With the rapid development of the domestic economy, the scale of production of enterprises has rapidly expanded, and the market competition has become increasingly fierce and complicated. In the buyer’s market conditions, credit sales become one of the main means of sales. Due to the lack of attention to credit management in domestic society and the enterprises’ own credit management, enterprises are facing the risk of failing to timely and fully recover payment after credit sales and even causing serious losses of bad debts. Therefore, establishing a sound and scientific credit management system has become a guarantee for receivables The preconditions for the security of accounts are important management methods for the internal control of an enterprise and have great practical significance to the operation of an enterprise.