应收账款风险.doc

中小企业应收账款风险的分析与防范 摘要：中小企业是社会经济发展中一只具有重要地位的经济力量。在我国改革开放以后，涌现出了一批批分布在各个行业的中小企业，他们在我国市场经济的海洋中，显示了强劲的生命力。随着我国市场经济的发展，市场竞争日益激烈，目前市场上基本都是供大于求的买方市场。为了扩大产品销售规模，提高市场占有率，增加销售收入，企业除了依靠产品质量、价格、售后服务扩大销售外，赊销也成为扩大销售的主要手段。赊销必然形成应收账款，赊销越多，应收账款占用的资金就越多，给企业正常经营带来的风险也会越大。强化应收账款的管理，完善应收账款的管理机制，对降低企业财务风险，提高经济效益具有重要的意义。 本文以中小企业的应收账款风险为研究对象，主要介绍了中小企业应收账款风险控制的研究背景以及我国中小企业的界定基本特征，并对中小企业应收账款风险的基本理论进行概述，同时针对我国企业应收账款的现状，对其存在的风险、形成原因进行简要分析，并提出几点防范与控制的措施。 关键词：中小企业； 应收账款风险； 风险防范； 风险控制 Abstract: Small and medium-sized enterprise is a social economic development only has the important position of economic power. After the reform and open policy in China, emerged in a regular distribution industry of small and medium-sized enterprises, in the sea of the market economy of our country, showing the strong itality. Along with the development of market economy in China, the market competition is becoming increasingly fierce; on the market at present is the basic supply buyers market. In order to expand product sales scale, improve market share, increasing sales income, enterprise besides relying on product quality, price, and service expand sales outside, sell on credit has become the main means to expand sales. Sell on credit will generate accounts receivable, the more credit sales, accounts receivable take up the more funds, to the enterprise to bring the greater the risk that the normal operation. Strengthen the accounts receivable management, perfect the mechanism of the management of accounts receivable, to reduce the enterprise financial risk, and improve the economic benefit to have the important meaning. This paper to small and medium-sized enterprise accounts receivable risk as the research object, mainly introduced the small and medium enterprise accounts receivable risk control the research background of small and medium-sized enterprises in China and the definition of the basic features of the business and the basic theory of account receivable risk were reviewed in this paper, consideri