中小企业应收账款管理的问题与对策大学学位论文.doc

山东师范大学成人高等教育 毕业设计（论文） 题 目： 中小企业应收账款管理的问题与对策 教学单位： 济南聚贤学校 年级专业： 2014级 会计学 学生姓名： 学 号： 指导教师： 职 称： 山东师范大学继续教育学院 论文完成时间： 2016年 4 月30日 中小企业应收账款管理的问题与对策 摘 要 应收账款是企业因为销售商品、产品、提供劳务而应向购货单位或者接受劳务的单位收取的款项，是企业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。随着现代企业竞争的加剧，应收账款对企业尤其是中小企业的生存和发展至关重要。如果应收账款不能及时回收，资金不能回笼，营运资金不够周转，企业正常经营就会受到影响。本文总结中小企业应收账款产生的原因，分析企业应收账款的问题和对企业的危害，提出了应收账款管理的目标以及实现目标的一些措施和方法，以期能对中小企业管理者有所启示，从而促进中小企业更快更好的发展。 关键词 中小企业；应收账款；问题；对策 Accounts Receivable Management and Strategy of Medium and Enterprises Abstract The account receivable is the amount of money which should take toward the unit of the purchase commodity unit or the accept service because sale an article, product, or provided service . It is the important component of enterprise assets and is the emollient measure for business to expands or keeps market share and fight for competing active. Because the modern business rival turns worse, the accounts receivable is important to the existence and development of enterprise , particularly to medium and small enterprises. If the accounts receivable cannot recall in time, the capital will not return , and the working capital isnt enough to turn over , as a result of it the business normal conducts will be subjected to impact. This text tallies up the reason of accounts receivable of medium and small enterprises creation, analyses the present condition of progress to medium and small enterprises and the harm to enterprises, proposes the object of accounts receivable management and some measures and methods to promote by wishing have apocalypse to medium and small enterprises and they will develop sooner and better. Keywords medium and small enterprises；accounts receivable；problem；method 目录 摘要……………………………… ………………………………………2 目 录……………………………………………………………………………3 前 言…………………………………………………………………4 1. 中小企业应收账款产生的原因 ………………………………5 2. 应收账款管理中存在的问题以及应收账款过多对企业的危害 ………