摘要:赊销是企业为强化自己在市场中的地位和实力、扩大销售、增加收益、减少库存而被广泛采用的一种销售方式。以降低交易风险，增加利润为最终的目标。但赊销产生积极作用的同时也产生了风险。因此,应对赊销过程中的管理进行详细事前、事中、事后分析。重点在赊销事前应通过充分调查了解用户的财务状况、信用记录、偿还能力等情况客观地评估赊销的风险,并建立相应的监控体系,防止高风险赊销的产生和在应收账款产生后能合理地利用营销管理手段加速资金回笼,降低赊销成本;及在逾期应收账款产生后能采取积极有效的手段尽量化解应收账款以最大程度上降低企业的损失。目前我国的市场秩序还不规范，缺乏成熟的社会信用管理体系，从而导致企业赊销中的风险无处不在，任何一个环节的失误都可能会给企业造成无法挽回的损失，所以加强赊销信用管理是每一个企业都必须时刻关注的课题。

关键词：赊销管理，信用管理，应收账款

Abstract:Credit is the enterprise for strengthening the position in the market and the strength, the expanded sale, increases the income, reduce inventory and is widely used in an sales mode. In order to reduce trade risk and increase profits for the final goal. But the positive role of the selling on credit also produce risk. So, it should sell on credit management in the process of advance on detailed, during and after the event, analysis. Key in the selling on credit should be fully investigated by advance learn the user's financial status, credit record, the repayment ability objectively evaluate the circumstance such as the selling on credit risk, and set up a corresponding monitoring system, prevent the generation of the selling on credit risk and in the accounts receivable generated after can reasonable use of marketing management means speed up the capital cage, reduce the cost of credit; And in the overdue accounts receivable generated after can take the positive and effective means to try to resolve the accounts receivable to maximum reduce the loss of the enterprise. At present our country market order is not standard, the lack of mature social credit management system, thus leading to the enterprise credit risk everywhere, any link mistakes are may give enterprise cause irreparable damage, so to strengthen the credit management is the selling on credit each enterprise must pay close attention to the issue.

Keywords: sell on credit management, credit management, accounts receivable

　　　赊销管理体系的发展与完善不仅是发达的市场经济的基础之一，而且无疑是推动其发展的源动力。目前，在我国经济体制的转化过程中，赊销信用渐渐减弱，在当前市场赊销管理体系不健全的情况下，“销售信用危机”问题不时困扰着企业。企业的销售信用是商业信用的主要形式之一，既是指作为信用主体的企业，通过赊销、分期付款、延期付款等方式，授信于作为信用客体的客户的信用形式。另据国家工商总局统计，我国合同交易只占整个经济交易量的30％，履约也仅有60％，我国应收账款占流动资金50％以上，高于发达国家20％的水平，大量应收拖欠账款的存在与增加，加大了企业的交易成本，降低了企业的经济效率，因而减轻了企业的市场竞争力，企业信用缺失现象严重，已成为建立良好市场秩序的毒瘤，因而每个企业都应重视这个问题，提高风险防范意识，建立良好的赊销管理机制。