浅议应收账款沉积的成因及对策

在激烈的市场竞争条件下，企业要想扩大销售、抢占市场，必须采用赊销方式．但赊销量过大，内部管理控制不到位容易造成应收账款沉积数额较多，影响企业正常生产经营．要遏制应收账款的沉积，一方面要加强企业内部管理的控制，另一方面要发挥财务杠杆的作用，不断完善应收账款的管理政策．

The Reason and the Solution of Account Receivable Aggradation

Under the fierce competition, the most available method for a company to enlarge shares of market and add quantity of sales is sale products with the payment paid by later time. If there is no efficient way to control the account receivable aggradation, it will be more and more while the quantity of sales is bigger and bigger, and it will affect the normal produce. So, to avoid it, on one hand, the company must take efforts in management, on the other hand, finance leverage can assist to perfect the manage policy of account receivable aggradation.