市场经济条件下,企业之间的竞争日益激烈。赊销已成为企业经济活动的一种普遍营销策略,“应收账款”有其存在的客观性和必要性。同时,企业总面临着账款不能及时收回的问题,支付能力下降。财务风险不断加大,甚至会导致企业的破产和清算。加强应收账款管理是摆在企业面前的一个重要的课题。 Under the condition of market economy, the competition among enterprises is getting fiercer. Credit sales have become a universal marketing strategy for the economic activities of enterprises, and “receivables” have their existence objectivity and necessity. At the same time, enterprises are always faced with the problem of accounts receivable can not be recovered in time, the ability to pay declines. Financial risks continue to increase, and even lead to corporate bankruptcy and liquidation. To strengthen the accounts receivable management is placed in front of an important issue.