为了提高自身抵御风险的能力 ,防止书店对应付账款的恶意拖欠 ,避免呆、死账的发生 ,保证应收账款的顺利回笼 ,各出版社都在发行工作的各个业务层面进行着探索 ,并有了一些进展 ,取得了一定的成果。“欠款上限”这一概念的提出和制定就是这样应运而生的。“欠款上限”主要指出 In order to improve their ability to resist risks, to prevent the bookstore to meet the malicious arrears of accounts payable, to avoid the occurrence of stay and death, to ensure the smooth recovery of accounts receivable, all publishers in the distribution of all business aspects of exploration, And some progress has been made and some achievements have been made. That came to pass when the notion of “arrears ceiling” was proposed and formulated. The “arrears ceiling” mainly states