当前,在我国全面建设小康社会的历史进程中,中小企业越来越成为推动国民经济和社会发展的一支不可或缺的重要力量。随着我国经济市场化步伐的明显加快,市场竞争更趋激烈和复杂化,赊销日益成为中小企业经营活动的一种普遍选择。然而,由于社会信用环境以及自身条件和实力的限制,? At present, in the historical process of building an overall well-to-do society in our country, SMEs are increasingly becoming an indispensable and important force in promoting the national economy and social development. As the pace of economic marketization in our country has accelerated apparently and the market competition has become more fierce and complicated, credit sales have increasingly become a universal choice for the business activities of SMEs. However, due to the constraints of social credit environment and its own conditions and capabilities,