浅析中小企业应收账款存在的风险及对策.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 近年来，随着我国经济体制的不断完善，由于中小企业经营灵活的特点生产，市场的门槛低和大量的，最终成为中国市场经济中不可或缺的一部分。。而其所采用的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，是企业扩市场份额、的措施。随着，应收账款企业的生存和发展重要。如果应收账款，企业营运资金，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， Abstract In recent years, with the constant improvement of CSES, SMEs enterprises because of its agile production and manipulate, and the trait of low barriers to entry, untimate 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 major to the survival and development of SMEs 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. Thus, in order to ensure the normal operation of the enterprise management activity, the continuous improvement of economic benefit, it is essential 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 faster. Key words: small and medium enterprises; Accounts receivable; hazard and measure目录 1 绪论 1 1