文献出处:michalski g.the study of accounts receivable r**k management [j]. international review of business research **s, 2014 (68): 83-96.(声明译文归百度文库所有,完整译文请到百度文库。)原文the study of accounts receivable r**k managementmichalski g.abstractin the fierce market competition, enterpr**es in order to obtain a competitive advantage, in addition to relying on product,price, advert**ing and other means, basically use credit to credit as the foundation of th** marketing means. the development of credit, to a certain extent, to expand the company's market share, improves the competitiveness of enterpr**es, but on the other hand, the formation of a large number of accounts receivable. due to the factors of customer, market and many other aspects of ex**tence, accounts receivable ** easy to form a bad and doubtful debt. once the bad and doubtful debts too much,would seriously endanger the development of the enterpr**e, and even lead to bankruptcy. therefore, enterpr**es in the positive use of credit th** marketing means to expand market share, we must strengthen the management of accounts receivable using a variety of measures, to reduce 20210311