我国中小企业应收账款风险分析研究-以飞鹏公司为例.pdf

我国中小企业应收账款风险分析研究—以飞鹏公司为例 摘 要 应收账款是企业采用赊销方式销售商品或劳务而向顾客收取的款项，它的实质 是收款企业向付款企业提供的一种商业信用。由于当今市场经济迅猛发展，竞争日 益激烈，尤其是对于处在迅速成长之中的中小企业来说，赊销已成为商品交易的重 要销售模式，越来越多的企业采取信用销售的方式吸引客户、扩大销售。 本文首先从应收账款概述入手，分别详细论述了应收账款和应收账款风险的含 义、形式以及当今国内外企业应收账款的现状。其次，阐明了我国中小企业界定的 标准以及应收账款管理对中小企业的重要性并以北京飞鹏鞋业有限公司应收账款 存在的问题为背景，在此基础上分析和研究我国中小企业应收账款存在的普遍问题 和产生的原因以及给中小企业所带来的风险问题。最后，依据中小企业应收账款管 理的要点，提出了相应的防范与建议。 关键词：应收账款，管理，风险，控制 I 我国中小企业应收账款风险分析研究—以飞鹏公司为例 Abstract Accounts receivable is the way the use of credit sales of goods or services but to charge the customers money, it is a collection of real companies to provide payment of a commercial credit. Due to the rapid development of today's market economy, an increasingly competitive, especially in the rapidly growing small and medium enterprises are run, commodity trading credit has become an important sales model, more and more enterprises to take credit sales to attract customers, expand sales. In this paper, starting from an overview of accounts receivable, respectively, discussed in detail in accounts receivable and accounts receivable of the meaning of risk, the form of today's domestic and foreign enterprises, as well as the status of accounts receivable. Secondly, to clarify the definition of Chinese small and medium-sized accounts receivable management standards, as well as the importance of small and medium-sized and Shoe Co., Ltd. Beijing Fei Peng problems in accounts receivable as the background, on the basis of analysis and study the existence of accounts receivable of our small and medium-sized general as well as to the risks posed by small and medium-siz