资金的利用率的就是企业的盈利能力，盈利能力强则资金的利用率高。而净资产

The utilization rate of funds is the profitability of the enterprise, while the profitability is high, the utilization rate of funds is high. The return on net assets shows profitability to a certain extent, so the utilization rate of funds is not selected as a variable. <br>The evaluation indicators of the quality of the company's accounts receivable usually include the number of accounts receivable turnover, account receivable turnover rate, bad debt rate, etc. This article selects the commonly used indicator receivables turnover rate as a measurement indicator to show the quality of receivables. Generally, the higher the receivables turnover rate, the better the quality of the receivables.

资金的利用率的就是企业的盈利能力，盈利能力强则资金的利用率高。而净资产收益率在一定程度是就表现了盈利能力，所以资金的利用率不作为变量的选取。<br>对于企业应收账款的质量的评价指标通常包括应收账款周转次数、应收账款周转率、坏账率等。本文选取常用指标应收账款周转率作为衡量指标来表现应收账款的质量，通常情况下，应收账款周转率越高，应收账款的质量越好

The utilization rate of capital is the profitability of the enterprise. If the profitability is strong, the utilization rate of capital is high. The return on net assets to a certain extent is the performance of profitability, so the utilization of funds is not as a variable selection.<br>The evaluation indexes for the quality of enterprise accounts receivable usually include the number of accounts receivable turnover, accounts receivable turnover rate, bad debt rate, etc. In this paper, the commonly used indicator accounts receivable turnover rate is selected as a measure to show the quality of accounts receivable. Generally, the higher the accounts receivable turnover rate is, the better the quality of accounts receivable is