当前在市场经济迅猛发展的形势下,市场竞争日益激烈。企业为了扩大产品在市场上的占有率,除了采用优惠价格推销产品外,还大量运用商品信用促销。伴随着商业信用的发达,企业垫支在应收账款上的资金逐年增长,应收账款在资产总额中所占比重日益扩大,使得用好、管好这块资产,对盘活企业资金存量、提高资金使用效率、加强资产安全等方面有着重要的意义。 At present, with the rapid development of the market economy, market competition is becoming increasingly fierce. Enterprises in order to expand their products in the market share, in addition to using preferential prices to sell products, but also extensive use of product credit promotions. With the development of commercial credit, the funds advanced by enterprises in support of accounts receivables have been increasing year by year. The proportion of accounts receivable in the total assets has been expanding day by day, making good use of and proper management of the assets, Improve the efficiency of the use of funds, strengthen asset safety and other aspects of great significance.