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随着商品经济的发展,“讨债学”逐渐为人们所重视。“讨债”一词,用会计术语来说,就是清理债务追还欠款。这是一项很棘手的经济工作,大有文章可做。当前,各企事业之间经济业务往来与日俱增,每年都要签订当相数量的经济合同,由于各种各样的原因,企业之间相互拖欠货款已成为“常见病”。有的一拖数年长期挂帐,不仅严重影响企业的资金周转,给企业的生产经营带来巨大的损失,甚至使职工辛勤劳动创造的经济效益因巨额货款长期拖欠而化为乌有。
With the development of the commodity economy, the “discipline study” has gradually been paid attention to by the people. The term “debt collection” is used in accounting terms to clean up debts and recover debts. This is a very tricky economic job. There are plenty of articles to do. At present, economic transactions between enterprises and enterprises are increasing day by day. Each year, they must sign a number of economic contracts of the same size. For various reasons, mutual default payments between companies have become “common diseases.” Some long-term long-term debts have not only severely affected the capital turnover of enterprises, but also caused huge losses to the company’s production and operations. Even the economic benefits created by the hard work of employees have been reduced to zero due to the long-term default of huge amounts of money.