应收账款的全程信用管理

由于种种原因，我国企业，尤其是国有企业，应收账款结构不合理，而且逾期应收账款占有的比例极大，逾期时间过长。为此，企业必须增加信用管理职能，改革应收账款管理。最关键的是在企业内部建立一套科学的信用风险管理制度，制约客户的信用行为，实行应收账款的全程信用管理。

Global Credit Management of Account Receivable

Because of various reasons, in our country's enterprises, especially in the state-owned enterprises, the structure of the account receivable is not rational, and the proportion of the delinquent receivable is very high, and the delinquent period is too long. Therefore the enterprises must add the function of the credit management and reform the management of account receivable. And th e key is to establish a set of scientific credit risk management system inside t he enterprises, restrict the credit behavior of the clients, and carry out globa l credit management of account receivable.