企业最大的财富来自客户,但最大的风险也来自客户。为了减少经营风险,研究加强对客户的信用管理,成为企业管理工作中的一项重要内容。市场经济条件下,企业与客户之间在商品交易过程中,由卖方以赊销形式给买方提供商业信用,是企业扩大市场份额的一种重要手段。宽松的信用政策有利于促进市场的发展,同时企业承担的风险也相应增加;反之,如果不适当地压缩商业信 The biggest asset of a business comes from the customer, but the biggest risk comes from the customer. In order to reduce business risk, research to strengthen customer credit management has become an important part of business management. Under the condition of market economy, the commercial credit provided by the seller to the buyer by the seller in the course of commodity trading between the enterprise and the client is an important means for the enterprise to expand the market share. Loose credit policy is conducive to promoting the development of the market, while the risks borne by the enterprises also increase accordingly. On the contrary, if the commercial letter is not compressed properly,