现代市场经济本质上是信用经济,信用关系或信用方式已构成社会经济运行的主要形式。企业为扩大生产,提高经济效益,往往向客户赊销产品,其结果势必产生大量的应收账款。“赊销”是“双刃剑”,如果运用得不好,会直接影响企业正常的生产经营,甚至带来难以挽回的经营损失。企业必须 Modern market economy is essentially the credit economy, credit relations or credit has constituted the main form of social and economic operation. Enterprises to expand production, improve economic efficiency, often credit products to customers, the result is bound to produce a large amount of accounts receivable. “Credit sale” is a “double-edged sword.” If not properly implemented, it will directly affect the normal production and operation of the enterprise and may even bring about irreparable operational losses. Business must