全球性经济危机给企业的经营带来巨大压力。加之整顿环境污染已纳入国家重要工作日程,煤炭企业在这方面表现的更为突出,大量的煤炭积存。不少煤炭为了扩大销售,提高市场占有率,盲目地销售,造成应收账款长期挂账,总量逐年递增,那么找出问题并制定相应的措施是十分必要的。 The global economic crisis has brought enormous pressure on the operation of enterprises. In addition to reorganizing environmental pollution has been included in the national agenda, the performance of coal enterprises in this area is more prominent, a large number of coal stocks. Many coal in order to expand sales, increase market share, blind sales, resulting in long-term accounts receivable accounts receivable, the total increased year by year, then identify the problem and develop appropriate measures is necessary.