浅析中小微企业应收账款管理.docxVIP

浅析中小微企业应收账款管理 肖荷生 武汉理工大学 摘要： 应收账款是企业销售商品、提供劳务等应向购货单位或个人收取的款项。进入 21世纪以来，随着全球经济呈现出--体化的趋势，我国中小微企业的生存环境 也开始变得越发复杂。截止2016年，我国中小企业的注册数量超过4 200万家, GDP贡献率超过60%,为国民经济发展、解决就业问题作出了巨大的贡献。然而, 目前我国的信用制度不是很完善，甚至有的企业因对应收账款管理执行不到位 而引起资金链断裂，以至于使企业面临财务风险。当企业坏账损失呈逐渐增加的 趋势时，应收账款对企业的资产运营状况、利润情况、现金流量情况、企业长期 发展等均有着重要的影响，并会对企业及时收回欠款产生极大的影响、降低企业 资金的周转速度、减少企业的利润水平、限制企业的长期发展。大多数中小微企 业本身便是从家族式管理发展而来，其应收账款管理理念、内部控制制度建设、 企业信用调查等多方面均存在严重的不足。论文在总结了中小微企业应收账款的 相应理论之后，分析了中小微企业应收账款的现状。最后提出了完善中小微企业 应收账款管理的建议。 关键词： 中小微企业;应收账款管理;经济全球化; 作者简介：肖荷牛（1963-），讲师.E-mail :xhsl23_0@sina. com 收稿日期：2017-09-15 Simple Analysis of Accounts Receivable Management of Small and Medium Sized Enterprises XIAO He-sheng Wuhan University of Technology: Abstract： Receivable is the amount of money that the enterprise sells goods, provides labor services etc to the purchase units or individuals. Since the beginning of the 21st century, with the trend of integration of the global economy, the living environment of micro, small and medium-sized enterprises in China has become more and more complicated. Till 2016, there are more than 42 million small and medium-sized enterprises have registered in china, occupied over 60% of GDP, which made great contributions to the development of national economy and solving the problem of employment. However，the credit system of our country is not very good at present, even some enterprises faced with severe financial risks of capital chains breaking up due to the improper management of accounts receivable. With the trend of bad debt losses increase gradually, accounts receivable wi11 play a significant impact on the running state of the assets, the enterprise profits, the cash flow situation，and the enterprise long-tenn development, etc. And this will also lead to the delay of recovering debit, the speed reducing of enterprise capital turnover and profit level, and then restrict the long-term development of the enterprise. Most of the micro, smal 1 and medium enterprises are developed from family