对现代企业信用管理问题的探讨——由一笔应收账款引发的思考

市场经济的本质是信用经济，信用关系或信用方式已构成社会经济运行体系的主要元素。企业若没有一个完善、有效的信用管理体制和政策，将缺少足够的市场竞争力。成熟的市场经济已经验证，实施信用管理是防范应收账款风险的有效办法。文章以广西南宁某企业处理一笔应收账款为例，对如何加强企业信用管理进行了探讨。

A Study on Modern Corporate Credit Management ——Some Thoughts on a Account Receivable

The essence of market economy is credit economy. And credit relation and credit pattern constitute the major factors of the operation system of the market economy. Without a matured and effective credit management and policies, company will lose its competitive edge. The full fledged market economy has proved that the implementation of credit management is an effective means to prevent receivable accounts risks. This article elaborates on how to strengthen corporate credit management by citing an example of one enterprise with dealing with receivable accounts in Nanning.