中小企业应收账款管理探究 学位论文.doc

摘要 应收账款是指企业因销售商品或提供劳务等业务，应向购货单位或接受劳务的单位收取的款项。是企业因销售商品提供劳务等经营活动所形成的债权，现阶段形成这种债权的主要原因是赊销。现销虽然是大多数企业最乐于见到的，而赊销往往伴随着风险，但是在巨大的竞争压力面前,众多企业为了稳定销售渠道,扩大产品销路,减少存货,拉回收入,都不得不面向客户提供作用服务,这就会导致许多应收账款管理上的问题,增加了企业风险。特别是现在，用户拖欠企业账款者越来越多，账款回收的难度也越来越大。因此，企业必须加强应收账款的管理，正确衡量信用成本和信用风险，合理确定信用政策，及时收回账款。随着我国会计与审计事业的不断发展，企业的各项财务管理日渐规范,但同时,伴随着金融的蓬勃发展,我国坏帐损失越来越多，可以说应收账款问题已严重影响了企业的正常经营，也会对国民经济的发展带来不利影响，本文将以中小企业为例，逐步分析应收帐款管理中各类问题的产生原因，并力图得到一些解决方法 关键字,应收账款 ; 中小企业 ;管理问题; 解决对策 Abstract Accounts receivable is an enterprise for the sales of goods or the provision of services such as business, to purchase units or units to receive services and collect the money. Due to sales of enterprise products to provide services and other business activities formed by the creditor, show level to form this kind of creditors rights is the main reason of credit. Although most enterprises are most happy to see, and credit is often accompanied by risks, but the tremendous pressure of competition, many enterprises in order to stabilize the sales channels, expand product sales, reduce inventory, back income, had to face a client to provide role service, this will lead to many accounts receivable management problems, increased enterprise risk. Especially now, the user defaults enterprise accounts receivable are growing, accounts receivable recovery more difficult. Therefore, enterprises must strengthen the management of accounts receivable, to measure credit cost and risk correctly, to determine a reasonable credit policy, the timely recovery of accounts receivable. Along with our country accounting and the continuous development of audit, enterprise financial management is normative with each passing day, but at the same time, along with the vigorous development of our country finance, bad debt loss more, can be said to account receivable problem has seriously affected the normal operation of enterprises, but also to the development of the national economy to bring adverse effect, this article will an