在发达市场经济中,企业逾期应收账款总额一般不高于10%,而我国这一比率却高达60%。有的企业明知债务企业即将出现财务危机或进入破产程序,此时只需花费少量的额外费用,就可以全额收回应收账款。但由于内部管理不力,或者怕承担经济责任,坐失良 In developed market economy, the total overdue receivables of enterprises generally do not exceed 10%, while in our country this ratio is as high as 60%. Some enterprises know that the debt crisis is about to emerge or go into bankruptcy proceedings, at which time only a small additional cost can be used to recover the full accounts receivable. However, due to poor internal management, or afraid to assume economic responsibility, take bad