中小企业应收账款管理现状分析.docVIP

摘要 应收账款是企业的一项重要资产，企业本身所具有的规模和企业发展的时间不仅影响着企业的经营与发展，同时也影响着企业的资产质量和资产营运能力。在目前的经济条件下，许多企业都是通过赊销的方式来实现商品交易的，而这种赊销方式不仅可以开拓经济市场、降低企业的生产成本而且可以强化企业之间的竞争，从而扩大企业的规模。但是，在整个市场经济的影响下，中小企业之间由赊销业务带来的应收账款问题也变得严峻起来。许多中小企业对应收账款管理缺乏严格的管理，因此造成现金短缺、企业有可能引发财务危机甚至破产，主要是企业缺乏风险意识，内部控制制度管理不健全，以及内部激励政策不健全等原因。因此中小企业必须建立完善的应收账款管理体系，从事前、事中、事后全方位进行控制管理。 本文首先介绍了论文研究的意义、目的和总体思路；然后从应收账款的理论入手，分析了应收账款管理的现状以及对中小企业的影响，对公司应收账款管理存在的问题进行分析，并提出了建立应收账款管理系统的合理化建议，以此加强对应收账款的控制与管理，减少坏账损失。 关键: 应收账款；管理；赊销 Abstract Accounts receivable as one of the most important enterprise assets, enterprise scale and the development of the enterprise itself is the time not only affects the operation and development of enterprises, but also influence the assets quality and operating ability of the enterprise . In the current economic conditions, many enterprises are to realize the commodity trading, by means of credit and the credit method can not only develop economic market, reducing production cost of enterprise but also can strengthen the competition between the enterprises, so as to increase the size of the enterprise. But, under the influence of the market economy, small and medium-sized enterpeise accounts receivable from credit business problems between also became more serious. Many small and medium-sized enterprise to the lack of strict management in the management of accounts receivable, therefore created a shortage of cash, the enterprise may trigger a financial crisis or even bankrupt, lack of risk awareness, enterprises management is not sound internal control system, and the causes of internal incentive policy is not sound, etc. So small and medium-sized enterprises must establish perfect accounts receivable management system, engaged in the former, comprehensive approaches to control management. This paper first introduces the meaning, purpose and general idea of thesis; then form the theory of the receivables, analyzes the status of receivables management and enterprise of the company’s receivables managemen