应收帐款是赊销的产物,在应收帐款管理中,最重要的就是正确衡量信用风险,只要企业采用有效的措施,应收帐款的信用风险是可以防范的,也只有进行了科学的防范,才可使企业在市场竞争中既扩大销售,增加盈利,又使应收帐款风险尽可能地降到最低,从而使企业立于不败之地。 Accounts receivable is the product of credit, receivables management, the most important thing is the correct measure of credit risk, as long as the business effective measures, the credit risk of accounts receivable can be prevented, and only conducted a scientific Only in this way can the enterprises expand their sales and increase their profitability in the market competition and at the same time minimize the risk of accounts receivable so as to make the enterprises invincible.