在激烈的市场经济竞争中,应收账款已经成为企业营运资金管理的重要环节,正确运用赊销,加强应收账款的管理显得非常重要。应收账款管理的目标是充分发挥应收账款功能,权衡应收账款投资所产生的收益、成本和风险,作出有利于企业的应收账款决策,进而影响企业持续经营的顺利进行。 In the fierce competition in the market economy, accounts receivable has become an important part of the management of corporate funds. It is very important to properly use credit and to strengthen the management of accounts receivable. The goal of receivables management is to give full play to the functions of accounts receivable, trade receivables generated by the benefits of trade-offs, costs and risks, make accounts receivable decisions in favor of the enterprise, thus affecting the smooth operation of the enterprise .