中小企业应收账款管理存在的问题及对策分析研究.docxVIP

中小企业应收账款管理存在的问题及对策研究 ——以江苏南大紫金科技有限公司为例 摘 要：随着市场经济的不断发展，企业之间的竞争日趋激烈，要在这激烈的竞争中 生存，就需要不断增加新客户，不断开拓新市场，并制定新的策略方针。在这种新的 竞争模式下，企业为了吸收更多的客户，在应收账款管理上也采取了新的策略，已经 被越来越多的企业所采纳，这样则使得企业的应收账款一天比一天多，资金的周转问 题也一天比一天严重，这其中就隐藏了很大的财务风险问题。为此，如何加强企业应 收账款的日常管理，己经成为企业经营活动中日益被重视的一个关键问题。在赊销扮 演着重要角色的现代营销理念下 ，应收账款在企业中的地位和影响已经越来越不可忽 视。应收账款是企业经营过程中前期投入的成果体现，是企业经营业绩的一个最直接的 表现。它是企业重要的资产，应收帐款越多，说明企业的经营业绩越好，市场份额越大， 企业的资产也越多，但并不是应收账款越多越好，应收账款多也会引起企业资产虚增，账 面利润增大，如果应收账款超期或者收不回来，还会导致企业支付能力下降，偿债能力减 弱,重者甚至引起现金流断裂，从而导致企业破产的危机。所以，不管企业在销售环节的 业绩多么好，销售收入如果没有以资产形式真正流入企业就不能算是成功的销售 ，不但 不能给企业带来任何的利润，还可能导致整个企业的崩盘。因此在企业采用信用销售扩 大销售额的同时也应该重视对应收账款的科学管理 ，以保证企业资金流的正常运转，促 进企业的长足发展。 关键词：应收账款；应收账款管理；问题；对策；信息管理 Problems and Countermeasures onthe management of accounts receivable to small and medium enterprises --Jia ngsu South Ziji n Tech no logy Limited compa ny as an example Abstract:With the continuous development of market economy , the increasingly fierce competition among enterprises , to survive in the fierce competition , we need to continue to add new customers , and con sta ntly develop new markets and develop new strategic direct ion . In this new mode of competition , enterprises in order to attract more customers in the accounts receivable management also adopted a new strategy that has been adopted by more and more enterprises , which then makes the enterprise receivables models and more every day , working capital issues also aggravation , which is hidden a lot of financial risks. To do this , how to strengthen the daily management of corporate accounts receivable , has become a key issue for business activities increasingly valued . Under the credit plays an important role in modern marketing concept , accounts receivable status and influence in the enterprise has become increasingly can not be ignored . Accounts receivable is the result reflects the initial investment in the business process , and is one of the most direct expression of business performance . It is an important business assets, accounts rece