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1、AbstractLackofaccountspayablemanagement,aswellastheshortageoffundsiscommonprobleminenterprises.Inthecontextoftheeconomiccrisis,thedifficultyoftimelypaymentisevenmoreserious.Themainpurposeofthisstudywastoexplorethefactorsthatcompaniesneedtoconsideraboutselectivepayandtheimportanceofeachf
2、actorinthecontextoflimitedresources,basedonthisresearch,constructstheaccountspayablemanagementdecisionmodel.Consideringofthetopic,thisarticlehasusedthestandardizeresearch,theempiricalstudyandthecasestudymethods.Firstofall,basedontheliteraturereviewofathomeandabroad,wedefinetheconceptofc
3、reditandcreditpurchase,sumupitsvalue,thencometotheimportanceofmanagingaccountspayable.Usingofstakeholdertheory,valuechaintheory,gametheoryandothertheories,wein-depthanalysissuppliersandbusinessrelationships.Secondly,alongtheprocessesofquestionnairedesign,pre-surveys,formalreleaseandreco
4、very,fromtheaccountspayablemanagementpresentsituationdescription,theimportantofinfluencepaymentfactorsdifferencebetweenintheoryandtheactualsituation,thenecessityandfeasibilityofstrengthenthemanagement,thesystemresearchfromthreeaspectstoshowaccountspayablemanagementpresentsituation.Inord
5、ertoguaranteethequalityofquestionnaire,thearticlehascarriedonreliabilitytestandvalidityanalysis,thetestresultshowedthatthequestionnairemeetstheresearchneed・ThencarriedontheT-testtothedifferentprofessionalenterprises,theresultshowedthattheimportanceofthefactorshavenodifferenceindifferent
6、professionenterprises.Moreover,onthebaseofthequestionnaireresultandtheopinionofexperts,throughtheanalytichierarchyprocess,analysisfactor'sweightofaccountspayableinfluencing,hasconstructedtheaccountspayablemanagementdecisionmodel.Theresultindicatedthatthefactors:difficultydegreefrombankl
7、oan'sandtheheightofinterestrate,theimportanceofsuppliertoenterprisewhichthepaymentdecision-makingfirstneedstoconside匸Finally,puttheaccountspayabledecisionmodeltestwhichconstructedinthisarticletoenterprisersactualproblem,discoveredthatthismodeFsinapplicationfeasibilityaswellasth
