浅析中小企业应收账款的管理及风险防范.docVIP

浅析中小企业应收账款的管理及风险防范 摘 要：随着我国市场经济的完善和发展，商业竞争也变得日趋激烈，应收账款是伴随企业的销售行为发生而形成的一项债权。中小企业为了增加企业产品的销售量，增强企业的竞争能力，赊销也就成为扩大销售的重要手段;但是目前许多中小企业规模小，各项制度不健全，应收账款管理较弱，在销售额增加的同时，由于应收账款周转速度慢，企业因信用而产生的风险也在不断增加，限制了中小企业的发展。本文通过查阅资料、相关分析、归纳总结等方法，深入分析了我国中小企业应收账款的管理及其存在的风险，针对中小企业自身的实际情况以及结合应收账款系统化的管理知识制定适合自己的应收账款管理模式，并提出加强应收账款风险防范的对策，提高中小企业经济效益。 关键词：中小企业;应收账款;风险防范 Analysis of Management and Risk Prevention of Accounts Receivable in Small and Medium Sized Enterprises Abstract With the improvement and development of the market economy in our country, the commercial competition has also become increasingly fierce. The accounts receivable are a debt that is formed along with the sales activities of enterprises. SMEs in order to increase sales of products and enhance their competitiveness, credit sales will become an important means of expanding sales; However, many small and medium-sized enterprises, the current system is not perfect, weak accounts receivable management, sales At the same time, as the accounts receivable turnover is slow, the risks that enterprises incur due to credit are also increasing, which limits the development of SMEs. This article analyzes the management and risk of the accounts receivable of SMEs through in-depth analysis of data, relevant analysis, induction and other methods. According to the actual situation of SMEs themselves and the systematic management knowledge of accounts receivable Suitable for their own accounts receivable management mode, and proposed measures to strengthen the risk prevention of receivables to improve the economic efficiency of SMEs. Key Words: Small and medium enterprises(SMEs);Accounts receivable; Risk prevention 绪 论 应收账款是企业因为销售商品、产品、提供劳务而应向购货单位或者接受劳务的单位收取的款项，是企业资产的重要组成部分，是企业扩大或保持市场份额、争取竞争主动性的有力措施。随着现代企业竞争的加剧，应收账款对企业尤其是中小企业的生存和发展至关重要。 但由于市场竞争日益激烈，越来越多的企业面临着销售难，收款更难的境况。一方面企业为了争取更多的订单，抢占更大的市场会面临越来越多的赊销，客户的还款拖欠占压企业大量的流动资金，从而造成巨大的商业危机。另一方面，目前我国大部分中小企业应收账款管理意识比较淡薄，管理方式比较简单并且不到位，对客户了解过于笼统，绝大多数中小企业仍然没有建立起完善的信用