市场竞争日趋激烈,赊销成为许多企业不得已而为之的竞争手段,甚至成为部分行业的惯例。但是,我国的信用状况如此糟糕,赊销经常成为经营者的噩梦。结果企业纷纷陷入“赊销找死,不赊等死”的两难困境。如何利用法律手段来缓解赊销的痛苦,已经成为企业经营者十分关注的一个问题。赊销之痛,一是资金周转困难,二是坏账。资金周转是个经营问题,法律无能为力;但在如何控制坏账上,法律还是可以有所作为的。一、坏账成因首先,坏账是怎样坏掉的?所谓坏账,就是收不回来的应收账款。那么在什么情况下,应收账款收不回来了呢?事实上应收账款被拒付,在法律层 Market competition is becoming fiercer and fiercer. Credit sales has become a means of competition for many enterprises, and has even become a part of the industry practice. However, credit conditions in China are so bad that credit is often a nightmare for operators. As a result, enterprises have plunged into the dilemma of “death on credit, death without credit”. How to use legal means to ease the pain of credit has become a problem that business managers are very concerned about. Credit pain, first, cash flow difficulties, and second, bad debt. Money turnover is a business problem, but the law can not do anything about how to control bad debts. First, the causes of bad debts First of all, how bad debts are broken? The so-called bad debts, is not received back receivables. So under what circumstances, accounts receivable did not come back? In fact, accounts receivable are refused to pay, at the legal level