在市场经济条件下,如果企业要想扩大市场份额,提高市场占有率,就会采取赊销手段增加销售收入,这样就不可避免地产生应收账款。应收账款在整个企业的流动资金中占相当大的比重,应收账款的周转直接影响着企业营运资金的流动,被呆账坏账拖垮的企业已经屡见不鲜了,可以毫不夸张地说 Under the conditions of a market economy, if companies want to expand market share and increase market share, they will use credit sales to increase sales revenue, which inevitably generates accounts receivable. Accounts receivable accounted for a large proportion of the liquidity of the entire enterprise. The turnover of accounts receivable directly affected the flow of corporate working capital. Enterprises that have been dragged by bad debts have become commonplace. It is no exaggeration to say that