浅谈中小企业应收账款管理及风险防范.docVIP

北京联合大学成人教育 毕业论文 第PAGE \* MERGEFORMATII页 北京联合大学成人教育 毕业论文 第PAGE \* MERGEFORMATI页 浅谈中小企业应收账款管理及风险防范 摘 要 应收账款是企业流动资金的重要组成部分，也是企业收入中不确定的部分。如果企业应收账款积累过大上且不能及时收回就会影响资金的周转和使用，会造成企业的现金流危机，尤其对于融资能力较弱的中小企业而言，应收账款能否及时收回更是企业生存和发展的关键。 鉴于此，本文以中小企业作为研究对象，了解应收账款的形成及现状，分析应收账款对企业的影响。并提出一些尽可能解决这些问题的对策和建议。最后，文章提出在企业应收账款管理领域还应该注意到应收账款的管理主体、目标、规模等几个重要问题，对全文内容做一个必要的补充。 关键字 中小企业；应收账款；风险防范；管理。 Abstract Accounts?receivable?is?the?important?part?of?enterprise?floating?capital, ?and?is?the ?uncertain?part?of?enterprise?revenue?as?well.?It?will?influence?turnover?and?use?of? capital?and?make?enterprise?cash?flow?crisis?if?the?accounts?receivable ?accumulated?too?much?and?cannot?taken?back?in?time;?Accounts?receivable?would?take?back?in time?will?be?the?key?point?of?enterprise?survive?and?development,?especial?for?the? enterprises?that?have?weak?financing?ability.In?the?view?of?above,?this?article?take ?middle??small?enterprises?as?subjects?investigated, ?to?show?how? the? accounts? receivable?come?out?and?what’s?the?current?status,?and?analyze?how??it?affect?enterprise,?propose?some?solutions?and?suggestions.? Finally,?this?article?shows?that?the?enterprise?also?need?to?pay?attention?to?such?problems:?management?main-part,?objective,?scale?of?accounts?receivable?in?the?field?of ?accounts?receivable?management,?this?part?is?the?necessary?supplement?to?the?article. Key words middle small enterprise; accounts receivable; Risk prevention; management. 目 录 摘要HYPERLINK \l _Toc264643161 Ⅰ Abstract HYPERLINK \l _Toc264643161 Ⅱ HYPERLINK \l _Toc264643161绪论 1 HYPERLINK \l _Toc264643161一、应收账款的概述 2 HYPERLINK \l _Toc264643161（一）应收账款定义 2 HYPERLINK \l _Toc264643161（二）应收账款的成因 2 1.企业所处市场外部环境的原因 2 2.企业本身内部体系的原因 2 3.收款和销售的时间差 2 4.管理制度弱化 3 5.行业经营的特点 3 （三）应收账款的主要特征 3 1.较高的风险 3 2.较低的流动性 3 3.较长的停留时间HYPERLINK \l _Toc264643161 3 4.较高的回收成本HYPERLINK \l _Toc