摘要
随着我国经济全球化的发展,市场竞争日益激烈,商业信用在经济生活中运用越来越广泛。由此,应收账款便大量发生。而应收账款一旦逾期收不回来,形成坏账,给企业造成很大的资金压力,甚至破产。如何有效解决该问题,文章通过对信用黑名单制的研究,企图找到一个关于追收应收账款的新方法,即建立一个信用黑名单。当某个企业所欠货款的时间和数额达到一定程度时,将被列入信用等级最差的那一栏,这时该企业被打入信用黑名单中,以后其要进行所有有关信用的事情都有可能被拒绝。
With the economic globalization, the competition in the market is becoming fiercer and fiercer, and the business credit has found an increasingly wide utilization in economic life, a large number of accounts receivable come out. Once the accounts receivable can not be received, which can bring heavy capital burden to the enterprise and even go to bankrupcy. By the study of the credit blacklist system, the article found a new method to collect the accounts receivable which is to establish a credit blacklist when the time and the amount of outstanding payments go up to a point, the enterprise will be listed in the worst credit column. That means the enterprise is blacklisted, and it could be refused on all things which is related to credit.
出处
《南华大学学报（社会科学版）》
2009年第3期29-31,共3页
Journal of University of South China(Social Science Edition)
关键词
商业信用
应收账款
信用等级
信用黑名单
The Business Credit
The Accounts Receivable
The Credit Grade
The Credit Blacklist
