随着经济全球化的发展,企业间竞争日趋激烈。为扩大市场占有率、降低库存费用、提高销售利润,各企业不得不通过赊销等方式销售产品,导致应收账款净额在企业销售收入中所占比重越来越大。大量应收账款的存在不可避免地使 With the development of economic globalization, competition among enterprises is becoming increasingly fierce. In order to expand market share, reduce inventory costs and increase sales profits, all enterprises have to sell their products through credit sales, resulting in a growing share of accounts receivable in sales revenue. The existence of a large number of accounts receivable inevitably