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商业信用是指商品交易中的延期付款或延期交货所形成的借贷关系,是企业之间的一种直接信用关系。商业信用是由商品交易中钱与货在时间上的分离而产生的。商业信用的表现形式有3种:一是赊销商品;二是商业汇票;三是预收货款。其中前者最典型,最常见,本文所要探讨的是前者。随着社会主义市场经济的不断发展和完善,企业之间的竞争越来越激烈,在竞争机制的作用下,企业以各种各样的手段扩大销售,除了依靠商品质量、价格、售后服务、广告等之外,赊销也是
Commercial credit refers to the debit or credit relationship formed by deferred payment or postponed delivery in the commodity transaction and is a direct credit relationship between the enterprises. Commercial credit is generated by the separation of money and goods in time. There are three types of commercial credit manifestations: First, credit commodities; Second, commercial bills of exchange; Third, advance payment. The former is the most typical and the most common. The first one to be explored in this article is the former. With the constant development and improvement of the socialist market economy, the competition among enterprises is becoming fiercer and fiercer. Under the action of the competitive mechanism, enterprises expand sales by various means. In addition to relying on the quality of goods, prices, after-sales service, Advertising, etc., the credit is too