随着市场经济的发展,企业间的竞争日趋激烈,竞争机制迫使企业以赊销手段扩大销售,实行赊销虽然一方面扩大了新产品销售,但另一方面又形成了一定的应收账款,增加了企业的经营风险。应收账款是企业一项重要的流动资产,加强其管 With the development of the market economy, the competition among enterprises is becoming fiercer and fiercer. The competition mechanism forces the enterprises to expand their sales by the means of credit. Although the credit sale expands the sales of new products on the one hand, on the other hand, it also forms some accounts receivable and increases The business risk of the enterprise. Accounts receivable is an important corporate liquid assets, to strengthen its management