试论应收账款防范机制的建立

随着市场经济的不断发展，我国的商业信用不断扩大。一方面，作为提高企业竞争力的重要手段，商业信用为企业适应市场、增加销售发挥了重大作用；另一方面，伴随着商业信用的发展，各种应收账款不可避免，客观上增加了企业流动资金的占用，并容易造成大量坏账损失。因此，为了提高企业的资金使用效率，必须加强对应收账款的管理和控制，制定科学合理的信用政策，建立完善赊销制度、催收责任制度等防范机制，规避企业风险。

On the Establishment of Prevention Mechanism for Receivables

With the continuous development of market economy, commercial credit is getting expanded in our country. On the one hand, as an important way to strengthen the competence of enterprises, commercial credit functioned greatly to help enterprises adjust to market and increase sales; on the other hand, with the development of commercial credit, all kinds of receivables are inevitable, which made more circulating fired occupied in enterprises and would easily cause lots of loss because of bad debt. Therefore, to improve the using effect of funds in enterprises, it is necessary to strengthen the management and control on receivables, to establish scientific and reasonable credit policy, to establish and perfect the following prevention systems such as selling on credit, responsibihty of pressing for receivables, which will help to make enterprises avoid risks in a regulative way.