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目前,我国正处于社会主义建设阶段,在国外经济的冲击下,境内企业的发展要取得实质性进展非常困难,因此,企业销售人员为实现销售业绩上增长而采用赊销手段。赊销活动的进行势必会产生债权资金,而债权资金又增加了企业经营风险,据本人工作接触的资料显示,在过去的近10年期间内,所属企业的平均坏账损失比例最低约为3%,最高达12%。因此债权资金管理是企业营运资金管理的重中之重,其所潜在的风险更是亟待解决的问题。
At present, our country is in the stage of building socialism. Under the impact of the foreign economy, it is very difficult for the development of domestic enterprises to make substantive progress. Therefore, the sales staff of enterprises adopt the credit sales method to increase the sales performance. The credit activities will inevitably lead to the generation of claims funds, and debt funds and increased business risk management, according to my working contact information shows that in the past 10 years, the average proportion of bad debts attributable to enterprises is about 3% Up to 12%. Therefore, creditor’s rights fund management is the most important part in the management of working capital, and its potential risk is a problem to be solved urgently.