一、背景介绍随着市场经济的发展、商业信用成为市场交易的重要基础。具体表现为企业之间的商品交易很多都是以赊销方式实现的。与其他结算方式比,商业信用在扩大销售、开拓市场、节约成本、提高企业市场竞争能力,实现规模化经营等方面有明显且不可替代的优势。“应收帐款是企业在经营过程中发生的一项债权,也是企业向购货方或接受劳务方提供的一种短期信用。”在市场经济条件下,存在着激烈的商 First, the background introduction With the development of market economy, commercial credit has become an important basis for market transactions. The concrete manifestation is that many of the commodity transactions between enterprises are realized through credit sales. Compared with other settlement methods, commercial credit has obvious and irreplaceable advantages in expanding sales, developing new markets, saving costs, enhancing the market competitiveness of enterprises, and realizing large-scale operation. “Accounts receivable is a debt occurred in the course of business, but also a short-term credit that the business provides to the buyer or the service provider.” Under the conditions of a market economy, there is a fierce business