摘 要随着社会市场经济的蓬勃发展，市场竞争也越来越激烈，为了提高市场占有率，很多我国企业与客户签订了购销合同。众所周知，在中国市场经济长期以来，购销合同和信用销售的恢复是一个难题，商品的信用销售将给企业带来利弊。销售产品或服务的信用销售可以提高公司的市场占有率，增加公司的销售收入，达到特定的销售利润和与客户的良好合作，但可以获取账户的市场运营扩大，不仅会影响公司的资金短缺;也无法回收应收账款，促成坏账的增加，对企业日后发展的负面影响也是不可估量的。本文以 M 会计服务有限公司作为研究对象，通过问卷、案例分析和文献分析等方法，从 2018 年到 2019 年对本文以 M 会计服务有限公司的账目进行分析。分析出帐目未收款项风险管理问题及原因。公司帐目未收款项管理系统不完善，账目未收款项次数少，客户无信用，提出客户无信用风险管理，强化对帐目的收取监督;赊销合同的完善措施，强化了企业对销售产品或服务风险的防范，改善了公司效益，加强了公司内部系统，提高了公司市场份额，实现了公司可持续发展的模式。 关键词：信用风险； 赊销； 应收账款 AbstractWith the vigorous development of the social market economy, market competition is becoming increasingly fierce. In order to increase market share, many Chinese enterprises have signed bond sales contracts with customers. As we all know, in China's market economy for a long time, the recovery of account bonds and credit sales is a difficult problem, the credit sales of bonds and commodities will bring advantages and disadvantages to enterprises. The credit sales of selling bonds or services can improve the company's market share, increase the company's sales revenue, and achieve specific sales profits and good cooperation with customers. However, the market operation expansion of the account can be obtained, which will not only affect the company's shortage of funds; Also can not recover accounts receivable, contribute to the increase in bad debts, the negative impact on the future development of the enterpris...
