随着市场的竞争激烈和行业的饱和,各企业的应收账款和长期应收款也迅猛增加,有的时间长久,还很难收回,不仅增加了企业的负担影响着再生产,使企业缺少足够的偿付能力和继续参与市场竞争的能力,严重的资金链断裂致使企业倒闭。因此如何管理使用好应收款已成为企业至关重要的课题。 With the fierce competition in the market and the saturation of the industry, the accounts receivable and long-term receivables of various enterprises have also risen sharply. It has been difficult for some enterprises to recall the long-term receivables. This not only increases the burden on the enterprises and affects the reproduction, Adequate solvency and ability to continue to participate in market competition, serious financial chain rupture resulting in business failures. Therefore, how to manage the use of receivables has become a crucial issue for enterprises.