随着销售收入的增长,公司的安全持续发展显得尤为重要。应收账款是公司营运资金管理的重要环节,在激烈竞争的市场经济中,正确运用赊销的关键是加强应收账款管理。有许多企业因未对应收账款采取有效的事前、事中和事后控制,导致企业的资金紧张,甚至陷入财务危机。因此,为保证企业最大可能的利用客户信用拓展市场以利 With the growth of sales revenue, the continuous development of the company’s security is particularly important. Accounts receivable is the company’s working capital management an important part of the fierce competition in the market economy, the proper use of credit key is to strengthen the accounts receivable management. Many enterprises failed to take proper precautionary, incidental and ex post facto controls on their receivables, leading to financial constraints and even financial distress. Therefore, to ensure that enterprises maximize the use of customer credit to expand the market to facilitate