在商品经济的条件下,现代工商业普遍采用多种形式的赊销方法,商业信用是不可避免的。尽管企业的赊销管理部门对客户进行过信用调查,但也会由于判断失误和其他各种原因而发生应收帐款无法收回的坏帐现象,为减少经营风险,把坏帐损失控制在企业能承受的范围内,就必须对应收帐款进行预测。这种预测,一般采用销货百分比法和帐龄分析法,这里介绍用马尔科夫过程预测应收帐款的方法。 Under the conditions of commodity economy, modern industry and commerce generally adopt various forms of credit sales, and commercial credit is inevitable. Although the credit management department of the company has conducted credit investigations for customers, due to misjudgments and other various reasons, the phenomenon of bad debts in which accounts receivable cannot be recovered may be used to reduce the risk of bad debts in the enterprise. Within the range of tolerance, it must be forecasted against the accounts receivable. This kind of forecast generally uses the percentage of goods sold and aging analysis method. Here we introduce the method of forecasting accounts receivable using the Markov process.