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随着商品交易的日益发展与完善,商品赊销的信用方式得以广泛运用,越来越多的企业采用这一手段,以增强企业竞争力,扩大市场份额。应收账款是企业对外赊销产品、材料、劳务等项目而形成的应向对方收取相应款项的外置资产。该资产被对方经营,本企业无法控制,只有变现流入企业后,才能参与到本企业的再生产过程中,为企业创造新的收益。而目前我国的社会信用基础还比较薄弱,社会信用体系不完备,信用管理体系尚在探索和建立之中,有关政策法规还未出台;同时我国大部分企业应收账款管理意识
With the increasing development and improvement of commodity trading, the credit method of commodity credit is widely used. More and more enterprises adopt this method to enhance their competitiveness and expand their market share. Accounts receivable are the external assets that should be collected from the counterparty due to items such as credit products, materials and labor provided by the enterprises. The asset is run by the other party and can not be controlled by the enterprise. Only after it flows into the enterprise can it participate in the reproduction of the enterprise and create new profits for the enterprise. At present, China’s social credit base is still relatively weak, incomplete social credit system, credit management system is still being explored and established, the relevant policies and regulations have not yet introduced; most of China’s corporate A / C management awareness