中小企业应收账款经管.docVIP

PAGE / NUMPAGES 摘 要 应收账款是企业流动资产地重要组成部分.我国信用体系尚不完善和健全，企业进行应收账款经管特别艰难.因此，应收账款经管对每个企业都至关重要，特别是对缺乏经管和监控机制地中小企业来说，应收账款经管更为艰难和重要. 在金融危机背景下，市场竞争激烈，缺乏风险防范意识地中小企业，为了扩大市场占有率，盲目赊销，致使应收账款总额居高不下；另一方面，中小企业规模小、制度不健全，再加上社会信用体系不完善，使应收账款回收变得困难，应收账款坏账比率过高.因此，加强应收账款经管对中小企业提高资金使用率、降低企业经营风险具有十分重要地意义.个人收集整理 勿做商业用途 西方国家建立了完善地应收账款理论.由于国情和企业结构与西方国家地存在着很多不同，西方国家应收账款地经管模式尽管很先进和完善，但并不完全适用于我国企业，特别是我国中小企业.因此，本文重点研究我国中小企业应收账款经管.个人收集整理 勿做商业用途 本文对以下内容阐述需要继续深入：应收账款经管理论；中小企业应收账款经管中存在地问题及产生原因地分析；加强中小企业应收账款经管相应地对策.个人收集整理 勿做商业用途 关 键 词：中小企业；应收账款经管；存在问题；对策 ABSTRACT The accounts receivable is an important part of current assets in enterprises. The?credit system?of China is not perfect?and?sound,?the accounts receivable management of enterprises is difficult.?Therefore, accounts receivable management?is essential?for?every company. Especially, for the small and medium enterprises, which lack of management?and control mechanisms, the accounts receivable?management is more?difficult?and important.个人收集整理 勿做商业用途 Since the financial crisis, market is highly competitive. Then SMES (small and medium enterprises) are lack of awareness of risk. In order to expand market share, SEMS often sale on credit blindly, which results high amount of accounts receivable. On the other hand, SMES are small and have defective management system. With the imperfect social credit system, it is difficult to recover accounts receivable. Then the ratio of bad debts will be too high. Therefore, strengthening the management of accounts receivable financing is of great significance for SMES to improve utilization of funds and reduce business risk. 个人收集整理 勿做商业用途 Western countries?established a?comprehensive?theory of?the accounts receivable management. China is very different from western countries in structure and?the?conditions. Although?their accounts receivable?management theory?is very?advanced and complete, it is not?completely applicable to?our?companies, particularly?SMES in China.?Therefore, this paper?focuses on the?management of