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赊销是现代企业销售的重要方式,它建立在商业信用的基础上,暗含很多风险。但是赊销又带给企业诸多好处,可提升企业的竞争力。本文通过剖析信用风险产生的原因及应收账款的作用,提出对应的应收账款管理对策,提升企业应收账款管理能力,从而规避信用风险,发挥应收账款的作用。
Credit sales is an important way for sales of modern enterprises. It is based on commercial credit and implies a lot of risks. However, the sale of credit brings many benefits to the enterprise and enhances the competitiveness of the enterprise. By analyzing the causes of credit risk and the role of accounts receivable, this paper puts forward corresponding management measures of accounts receivable and enhances the management ability of accounts receivable so as to avoid credit risk and play the role of accounts receivable.