市场经济离不开必要的商业信用。如何制定并利用好信用政策，是提高企业经济效益防范和化减坏帐风险的关键，同样也是每个企业日常工作重点和《财务管理学》学习重点。 一、怎样控制应收帐款 赊销与赊购是当代商品交易的主要方式和营销中普遍存在的问题。任何企业都回避不了这 Market economy can not do without the necessary commercial credit. How to formulate and make good use of credit policies is the key to improving the economic benefits of enterprises and preventing and reducing the risk of bad loans. It is also the focus of daily work and the focus of “financial management” in each enterprise. First, how to control the accounts receivable credit and credit purchases is the main form of contemporary commodity transactions and marketing problems that prevail. Any business can not avoid this