随着市场经济体制在我国的确立 ,企业间必然会有激烈的市场竞争 ,企业为了扩大销售 ,必然要用赊销或其它优惠的方式招揽顾客 ,这样就产生了应收帐款。近年来一些企业为了追求高指标 ,大量采用了赊销方式 ,致使企业应收帐款日益膨胀 ,坏帐风险日益增多 ,严重制约了企业的正常发 With the establishment of a market economy system in our country, there will inevitably be fierce market competition among enterprises. In order to expand sales, enterprises must inevitably use credit or other preferential ways to attract customers, resulting in accounts receivable. In recent years, some enterprises in order to pursue high targets, extensive use of credit sales, resulting in the growing business receivables, bad debt risk is increasing, severely restricted the normal business of the hair