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降低交易成本和经营风险、提高资源的配置效率是经济中的核心研究问题,信用销售是围绕这个问题而产生的。但是随着经济的发展和市场竞争的加剧,企业经营过程中所遇到的风险不断地增加,信用风险不仅成了所有的企业都面临的经营风险,而且成了现代阶段整个经济界比较关心的一个社会性的问题。长期以来各经济学家们从各种角度进行了应收账款的分析和研究,提出了应收账款整个管理过程的具有实践意义的许多观点和经验技巧,但是应收账款这个问题对企业带来的不良影响的不断加剧,信用问题成了企业和政府,甚至每一个人都要关心的社会问题。本文仍然是对应收账款研究的延续。
Reduce transaction costs and operating risks and improve resource allocation efficiency is the core of economic research issues, credit sales are generated around this issue. However, with the development of economy and the intensification of market competition, the risks encountered in the course of business operation are constantly increasing. Credit risk has not only become a business risk faced by all enterprises, but has also become a concern to the entire economic community in the modern stage A social problem For a long time, economists analyzed and studied accounts receivable from various angles and put forward many practical and practical ideas and experiences on the whole management of receivables. However, the problem of accounts receivable The bad influence brought by enterprises has been aggravated. The credit problem has become a social problem that enterprises and governments, and even everyone should care about. This article is still a continuation of the research on accounts receivable.