在市场竞争中,许多企业为了扩大销售,纷纷采用赊销产品的促销方式,企业应收账款不断攀升,企业风险不断增大。赊销虽然提高销售量,但占用了企业的一项短期资金,使得企业现金短缺,影响企业资金循环。应收账款管理是企业资金管理的重要组成部分,关系到企业的现金流量和在生产的资金需要,应收账款投资增加,一方面刺激销售,增加利润。另一方面势必损失了可以利用的机会成本,并增加坏账风险;相反应收账款投资的减少,一方面减少机会成本和坏账损失,另一方面又影响销售收入,减少了企业利润,所以应收账款在企业日常管理中成为不可忽视的一部分。 In the market competition, many enterprises in order to expand sales, have adopted sales promotion of credit products, corporate accounts receivable rising, corporate risk continues to grow. Although credit sales increase sales, but occupy a short-term funds business, making cash shortages, affecting the corporate capital cycle. Accounts receivable management is an important part of corporate funds management, related to the cash flow of enterprises and the production needs of funds, accounts receivable investment increase, on the one hand to stimulate sales and increase profits. On the other hand, it is bound to lose the opportunity cost that can be utilized and increase the risk of bad debts. On the contrary, the decrease of investment in accounts receivable will reduce the opportunity cost and bad debt losses on the one hand and will affect the sales income and reduce the profits of enterprises. Accounts receivable in the day-to-day management of enterprises has become an indispensable part.