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自20世纪80年代起,我国的经济管理体制逐步从计划经济向市场经济转变,企业的销售环节也由原来的计划分配型转为市场竞争型。在激烈的市场竞争情况下,不采用信用销售的企业就必然失去客户,就会败给竞争对手。因此,为了生存,企业不得不利用信用开展市场营销,这就不可避免地要发生一些应收账款。一、应收账款产生的原因应收账款的产生与企业选择不同的经营策略有着密切的关系,不同的企业对赊销或者延期付款的选择出于不同的原因。
Since the 1980s, the economic management system of our country has gradually shifted from a planned economy to a market economy, and the sales links of enterprises have also shifted from the planned distribution type to the market competition type. In the fierce market competition, companies that do not use credit sales will inevitably lose their customers, they will lose to competitors. Therefore, in order to survive, companies have to use credit to carry out marketing, which inevitably occur to some accounts receivable. First, the accounts receivable causes Accounts receivable and business choose a different business strategy has a close relationship between different businesses on credit or deferred payment for different reasons.