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随着商品经济的发展,“讨债学”逐渐为人们所重视。“讨债”一词,用会计术语来说,就是清理债务,追还欠款。当前,企事业单位之间业务往来与日俱增。由于各种原因,相互之间拖欠债款已成“常见病”。据报载:全国企事业单位之间相互拖欠债款比较保守的估计高达170亿元,成为我国经济界重大难题之一。有的一拖数年长期挂帐,不仅严重影响企业的资金周转,甚至使职工辛勤劳动创造的经济效益也化为乌有。我公司是个大型企业,以往,由于经销
With the development of the commodity economy, the “discipline study” has gradually been paid attention to by the people. The term “debt collection” is used in accounting terms to clean up debts and recover debts. At present, business transactions between enterprises and institutions are increasing day by day. Due to various reasons, the mutual default of debt has become a “common disease.” According to the report, the relatively conservative estimate of mutual delinquencies among enterprises and institutions across the country is as high as RMB 17 billion, which has become one of the major problems in China’s economic circles. Some delays in the long-term debt collection for several years have not only severely affected the turnover of the company’s capital, but have even reduced the economic benefits created by the hard work of the employees. My company is a large company, in the past, due to distribution