浅析综合电力业应收账款脱钩问题及对策——以S电气为例
Analysis on the Problem of UncouplingAccounts Receivable in Comprehensive Power Industry and Its Countermeasures—Taking the S Electric for Example

随着市场经济不断发展及新时代我国社会主要矛盾已经转化为人民日益增长的对美好生活需要和不平衡不充分的发展之间的矛盾，在供给侧方面供过于求的现象日益严峻，不论是国企还是私企，都存在需求不足，产品待销的问题。因此，企业为了争取客户，抢占市场份额，不得不向消费者妥协让利，这也一度让赊销比率越来越高，应收账款成为常态。但市场瞬息万变，赊销比率过高很容易出现资金链断裂的情况，那么在保障企业正常经营的前提下，赊销的度在哪里？以及如何保障赊销款的回归？本文就综合电气业S电气应收账款为例进行分析。
With the continuous development of the market economy and the new era, the major social contradictions in China have been trans-formed into the contradiction between the people’s growing need for a better life and the unbal-anced and inadequate development, on the supply side, the phenomenon of oversupply is becoming increasingly serious. Whether state-owned enterprises or private enterprises, there is a problem of insufficient demand and products to be sold. Therefore, in order to win customers and seize market share, enterprises have to compromise with consumers, which once made the credit sales ratio higher and higher, and accounts receivable become the norm. However, the market is changing rapidly. If the credit sales ratio is too high, it is easy to break the capital chain. On the premise of ensuring the normal operation of enterprises, what is the degree of credit sales? And how to ensure the return of credit sales? In this paper, the comprehensive electrical industry S Electric accounts receivable as an example for analysis.