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2008年发生的世界金融危机,直接导致出口锐减、消费萎缩,库存积压严重,为此企业为了减少库存、加速资金周转,赊销规模不断扩大,从而进一步增加了企业应收账款风险。本文从规避应收账款风险的视角阐述其存在的问题并提出相应的对策。
The world financial crisis that took place in 2008 directly led to the sharp drop in exports, the decline in consumption and the serious inventory backlog. Therefore, in order to reduce inventory and speed up capital turnover, the scale of credit sales continued to grow, further increasing the risk of corporate accounts receivables. This article elaborates its existing problems and puts forward corresponding countermeasures from the perspective of avoiding the risk of accounts receivable.