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分析了决定企业应收帐款投资占用水平的因素，探讨了企业信用政策变化与利润的关系，运用边际分析方法给出了应收帐款投资决策分析模型．认为应收帐款的最佳投资水平应当是在应收帐款投资的边际报酬率等于企业要求的报酬率这一点上，只有当应收帐款投资带来的利润增量足以抵消成本增量，即净利润增量大于或等于零时，企业才应改变信用政策．
Analyzes the factors that determine the occupancy level of corporate accounts receivable, discusses the relationship between corporate credit policy changes and profits, and gives the analysis model of accounts receivable investment decision using the marginal analysis method. That the best investment level of accounts receivable should be in the accounts receivable investment marginal rate of return equal to the rate of return required by the enterprise this point only if the increase in profits due to investment receivables sufficient to offset the cost increase , That is, an increase of net profit greater than or equal to zero, companies should change credit policy.