浅析中小企业应收账款存在的风险及对策(可编辑).docVIP

本科毕业设计(论文) 题目：浅析中小企业应收账款存在的风险及对策 教学单位： 经济管理一系 专 业： 会计学 学 号： 1009061335 姓 名： 指导教师： 2014年5 月摘要 近几年，赊销方式带来了大量应收账款应收账款成为企业重要内容应收账款企业流动资产的重要组成部分，是企业扩大或保持市场份额、争取竞争主动性的有力措施。随着现代企业竞争愈演愈烈，应收账款对企业的生存和发展至关重要。如果应收账款资金回笼不及时，影响企业营运资金的周转，增加企业的风险成本，严重影响企业的经济效益。为保证企业经营活动的正常运行，经济效益提高，有必要对应收账款的管理对策进行研究，本文通过全面分析应收账款在管理中存在的，提出了一些具体措施和方法，能给中小企业管理者有所启示，从而促中小企业更快更好的发展。 Abstract In recent years, with the constant improvement of Chinas economic system, small and medium-sized enterprises because of its flexible production and operation, and the characteristics of low barriers to entry, eventually became an integral part of market economy in our country. And the adoption of credit way to bring a lot of accounts receivable. Therefore, accounts receivable has become an important part of the small and medium-sized enterprise management. Accounts receivable as current assets is an important part of enterprise, is the enterprise to expand or to keep market share and initiative of the effective measures for competition. With modern enterprise competition intensified, accounts receivable is very important to the survival and development of small and medium-sized enterprises. If the accounts receivable money collecting, not in time will affect the enterprise working capital turnover, increase the risk of the enterprise cost, serious impact on the economic benefits of enterprises. Therefore, in order to guarantee the normal operation of the enterprise management activity, the continuous improvement of economic benefit, it is necessary for the management of accounts receivable countermeasures are studied, based on the comprehensive analysis in the management of account receivable risk, puts forward some concrete measures and methods for solving this problem, the hope can give some enlightenment to small and medium-sized enterprise managers, so as to promote the development of small and medium-sized enterprise better and faste