(会计学)论文.doc

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 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 前言 5 1 中小企业应收账款产生的原因 6 1.1??市场竞争的需求 6 1.2??消化库存的需求 6 1.3??销售和收款的时间差 6 1.4??传递有用信息 6 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 7 2.1??在赊销前存在的问题 7 2.2??企业绩效模式的问题 7 2.3??企业内部制度的不健全 7 2.4??合同管理存在问题 8 3 应收账款管理目标以及实现此目标的措施和对策 8 3.1??应收账款的事前控制 9 3.1.1??建立正确的盈利观念 9 3.1.2??建立健全内部控制制度 9 3.1.3??建立客户评审制度 9 3.1.4??确立合理的信用政策 10 3.2??应收账款的事中控制 10 3.2.1??建立赊销申报制度 10 3.2.2??强化日常管理，制定必要的激励措施 10 3