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商业信用是商品货币经济的客观现象,它直接为企业的再生产服务,是企业解决流通手段和支付手段不足的简便办法,是银行信用的基础。尽管企业应收款的水平在很大程度上决定于国民经济状况和政策对企业赊销的影响,一般说来,这些非企业所能控制,然而它更取决于企业本身的商业信用方针,也可以同其它资产投资一样按照收益率与风险的权衡结果,确定最佳方案。
Commercial credit is an objective phenomenon of commodity currency economy. It directly serves the enterprise’s reproduction, and it is a simple method for the enterprise to solve the problem of insufficient circulation means and payment means. It is the basis of bank credit. Although the level of corporate receivables is determined to a large extent by the impact of national economic conditions and policies on corporate credit sales, in general, these non-enterprises can control, but it is more dependent on the company’s own commercial credit policy, it can also As with other asset investments, the best solution is determined based on the trade-off between yield and risk.