企业赊销与应收账款的矛盾与协调

Conflict and Reconciliation between Enterprises' Credit Sales and Accounts Receivable

对企业而言,赊销是把"双刃剑",一方面能为企业争取客户,提高销售收入,且有助于企业提高市场份额,增强企业竞争力;另一方面它会导致企业的应收账款占用资金过大,降低企业资金利用效率,面临经营风险。因此需要研究企业如何权衡赊销与应收账款的关系,从赊销与应收账款的本质着手,了解两者的内在联系与矛盾。文章首先从赊销与应收账款的本质出发,阐述两者的内在联系与矛盾,分析赊销与应收账款管理方面所存在的问题,探讨赊销额度控制目标和方法。

A s far as the enterprises are concerned, credit sales are really like a double-edged sword. On the one hand, credit sales can reach more potential customers,bringing in more sales revenue and strengthening the competitive capacities of the enterprises. On the other hand, credit sales may result in huge quantity of tied –up funds, decreasing the efficiency of funds utilization and producing business risks.Therefore, the balance should be made between the credit sales and accounts receivable on the basis of their natures. Starting with the natures of credit sales and accounts receivable, the paper expounds their correlations and conflicts and discusses the credit limit and relevant methods to control the credit limit.