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目前我国国有企业间相互拖欠货款的现象很严重，企业的应收账款总量逐年上升。而出版行业作为一种特殊的行业，其应收账款拖欠更严重，坏账率也很高。产生这一现象的原因有很多，但从企业内部管理来分析，主要有以下几个方面：１．企业风险意识薄弱。近几年国内出版业竞争激烈
At present, the phenomenon that the state-owned enterprises of our country default on each other’s loans is very serious, and the total amount of accounts receivable of the enterprises is increasing year by year. The publishing industry as a special industry, the accounts receivable delinquent more serious, bad debt rate is also high. There are many reasons for this phenomenon, but from the internal management to analyze, mainly in the following aspects: 1. Corporate risk awareness is weak. In recent years, the domestic publishing industry is highly competitive