张泽燕 浅析中小企业应收账款的管理 标红.docVIP

经典专科、本科、硕博、研究生、期刊毕业论文 仅供参考 PAGE 精心整理 仅供参考 勿用作商业用途 浅析中小企业应收账款的管理 学 校： 昆 明 理 工 大 学 专 业： 会 计 学 班 级： 会 计 1521 班 学生姓名： 张 泽 艳 指导教师： 吴 莉 明 完成日期： 2017 年 5 月 摘??要 本文以应收账款管理为主要研究对象，其在企业资产整体格局中扮演着重要角色，也是企业财务管理过程中不可忽视的关键问题。做好应收账款管理对单位具有十分重要的意义。在当今风险与机遇共存尤为激烈的市场竞争中，中小企业必须在风险中求生存，争发展。中小企业为了降低存货风险，促进产品销售以致利润增长从而提高市场竞争力，便开始广泛采用赊销方式进行销售，应收账款便是该种销售方式下的必然产物。但是，赊销在降低存货风险的同时也增加了企业资产的风险给中小企业正常的生产经营带来了负面影响，也成为制约中小企业未来发展的绊脚石。对于中小企业来说，对应收账款的管理也开始逐步成为日常管理过程中越来越显著的问题。我国中小企业可借鉴西方国家的应收账款管理经验和管理方式，结合自身的特点运用相应措施，加强应收账款管理，全面进行，尽可能减低应收账款对企业的不利影响。本文首先对应收账款的相关理论知识做出简要介绍，然后找出现阶段我国在该领域存在的缺陷，对此提出针对性的解决措施，为企业增加资金安全提供参考，增加财物安全。提高公司资金使用率，使得经营顺利进行。 关键词:??应收账款；资金；问题；?分析；?对策 ABSTRACT In this paper, accounts receivable management as the main object of study, which plays an important role in the overall structure of enterprise assets, but also the key issues in the process of enterprise financial management can not be ignored. It is very important to do well the management of accounts receivable. In todays market competition of risk and opportunity, the small and medium-sized enterprises must survive and develop in the risk. Small and medium-sized enterprises in order to reduce the risk of inventory, to promote sales of products that profit growth in order to improve the market competitiveness, has been widely used on credit sales, accounts receivable is the inevitable product of this kind of sales mode. However, the risk of reducing the risk of inventory, but also increased the risk of corporate assets to the normal production and operation of SMEs have a negative impact, but also become a stumbling block to the development of SMEs in the future. For small and medium enterprises, the management of accounts receivable has gradually become more and more significant problems in the daily management process. Small and medium-sized enterprises of our count