摘要
饲料企业通过赊销占据或稳定市场份额已经成为常态,这导致饲料企业应收账款大、坏账损失多以及周转率较低等问题,主要是因为饲料企业事前信用审核机制不完善、事中业财融合不足以及事后催款效率低下。研究发现,利用区块链的共识机制、分布式账本以及智能合约技术能够有效解决饲料企业应收账款管理中存在的问题,提高饲料企业应收账款管理效率,促进饲料企业内部资金的运转。
It has become the norm for feed enterprises to occupy or stabilize market share through credit sales, which leads to the problems of large accounts receivable, bad debt loss and low turnover rate of feed enterprises. It is mainly due to the imperfect credit audit mechanism beforehand, insufficient integration of industry and finance during the process, and inefficient collection afterwards. It is found that the consensus mechanism, distributed ledger and smart contract technology of blockchain can effectively solve the problems in accounts receivable management, improve the efficiency of accounts receivable management, and promote the operation of internal funds of feed enterprises.
作者
黄辉
胡雨晴
Huang Hui;Hu Yuqing(ast China Jiaotong University,Nanchang,Jiangxi 330013,China)
出处
《计算机时代》
2022年第10期37-40,共4页
Computer Era
关键词
应收账款管理
区块链技术
饲料企业
accounts receivable management
blockchain technology
feed enterprises
