中小企业应收-账款管理的问题与对策_0186.docVIP

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 前言 　随着市场竞争的激烈，中小企业为了扩大自身的市场，开始利用商业信用进行赊销，应收账款也就应运而生。应收账款是指企业因销售商品、提供劳务等经营活动，应向购货单位或接受劳务单位收取的款项，主要包括企业销售商品或提供劳务等应向有关债务人收取的价款及代购货单位垫付的包装费、运杂费等[1]。应收账款的范围主要有：应收账款是企业日常购销活动引起的债权，非购销活动发生的应收款项不应列入应收账款[2]，如应收职工欠款、应收债务人的利息、应收保险赔款、应收已宣告分配的股利等都不应该计入应收账款；应收账款属于企业流动资产，不包括长期性质的债权，如购买的长期债券；应收账款是企业应向客户收取的款项，不包括企业付出的各类存出保证金，如投标保证金、租入包装物保证金。应收账款会对企业运营产生一定的影响，因此中小企业必须加强对应收账款的管理。 1 中小企业应收账款产生的原因 1.1 市场竞争的需求 在日益激烈的市场竞争中，中小