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在社会主义市场经济条件下企业与企业之间的商业信用是经常性的大量存在的一种经济现象。所谓商品信用,就是指在商品或劳务交易中买卖双方在自愿基础上以契约方式形成的直接的借贷关系。对于购买方而言,利用商业信用是一种有效的自然的筹资方式。它无须付出任何资金成本,而且对资金的限制条件少,灵活性较强,如赊购商品、商业汇票结算等。对于销货方而言,利用商业信用可以扩大市场占有率、增加销售、减少存货资金占用,提高经济效益。在多数情况下,购货方或付款方在商业信用期内如果提前付款,销货方或收款方还可以根据事先达成的协议按销售额的一定比例给予现金折扣优惠,所谓现金折扣是指销货方为了鼓励购货方在商业信用期内提前付款而给予的价格折扣。它与商业折扣不同的是销货方给予折扣的目的不同,前者是为了早日收回货款用于下一个生产经营循环;后者是为了鼓励购货方增大进货批量,增加销售,从而达到薄利多销的目的。
Under the socialist market economy, business credit between enterprises and enterprises is a frequent and frequent economic phenomenon. The so-called commodity credit refers to the direct lending relationship formed by contract between buyers and sellers on a voluntary basis in the transaction of goods or services. For buyers, the use of commercial credit is an effective and natural way of raising funds. It does not have to pay any capital costs, but also less restrictive conditions for funds, more flexibility, such as the purchase of goods, commercial bills of exchange settlement. For the sales side, the use of commercial credit can expand market share and increase sales, reduce the use of inventory funds, improve economic efficiency. In most cases, if the buyer or the payer pays in advance during the commercial credit period, the seller or the payee may also give a cash discount according to a pre-agreed agreement on a certain percentage of the sales amount. The so-called cash discount refers to The price discount given by the seller to encourage the buyer to pay in advance during the commercial credit period. It is different from the commercial discount is the purpose of the discount given by the seller, the former is to recover the purchase price for the next production and operation cycle; the latter is to encourage buyers to increase the bulk purchase, increase sales, so as to achieve small profits The purpose of the pin.