债权债务管理是企业财务管理的难点之一。在激烈市场竞争下,企业有效地进行债权债务管理,既能使财务管理不断规范、降低经营风险,还能使资金得到合理使用,帮助企业提高市场竞争力、促进企业长期发展。 Credit and debt management is one of the difficulties of financial management. Under the fierce market competition, the effective management of credit and debt by enterprises can not only make the financial management continuously regulate and reduce the operational risks, but also make the funds be used reasonably, help the enterprises to enhance the market competitiveness and promote the long-term development of the enterprises.