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摘要：应收账款的发生是激烈的商业竞争、销售与收款的时间差所引起的必然结果。在商业竞争日益激烈的今天，应收账款的存在是不可避免的。随着现代企业竞争加剧，应收账款对企业尤其是中小企业的生存和发展是至关重要的，与大型企业相比，中小企业由于规模小、结构简单、各项制度不健全，使其在财务管理方面困难重重，如果应收账款不能及时回收，资金不能回笼，营运资金不能周转，中小企业的正常经营就会受到影响。本论文总结中小企业应收账款产生的原因，分析企业应收账款的问题和对企业的危害，提出了应应收账款管理的目标以及实现目标的一些措施和方法，以及能对中小企业管理者有所启示，从而促进中小企业更快更好的发展。6744
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关键词：中小企业；应收账款管理；存在问题；对策
The management of accounts receivable of small and medium-sized enterprises
Abstract: The occurrence of accounts receivable is the inevitable result of fierce business competition, sales and receivables of the time difference. In today's increasingly competitive business, the existence of accounts receivable is inevitable. With the increased competition of modern enterprises, accounts receivable is crucial to the survival and development of enterprise, especially the small and medium-sized enterprises, compared with large enterprises, the characteristics of small and medium-sized enterprises are small-scale, simple structure and each system is not perfect, these characteristics make it to the difficulties in the area of financial management, if the accounts receivable can not be recovered, the funds can not be withdrawn from circulation, the working capital is not enough turnover, normal business will be affected. This paper summarizes the causes of accounts receivable, analysis of problems and harm to the enterprise, and puts forward some measures and methods to achieve the goals, as well as to light on the management of medium-sized enterprise and promote it faster and better.
Key Words：small and medium-sized enterprises; Accounts receivable management；Problems；Solution
目录
1、绪论 1
1.1研究背景 1
1.2研究意义和目的 1
2、应收账款的相关理论及其对中小企业的影响 2
2.1应收账款管理理论概述 2
2.2应收账款对中小企业的影响 3
2.2.1破坏企业资金循环甚至造成资金链断裂引发财务危机 3
2.2.2增加企业的成本负担 3
2.2.3影响企业的盈利状况，增加了企业风险成本 3
3、中小企业应收账款管理的现状与存在的问题 4
3.1中小企业应收账款管理的现状 4
3.2中小企业应收账款管理中存在的问题 5
3.2.1 企业及产品的竞争力不足 5
3.2.2忽视信用管理，缺乏风险防范意识 5
3.2.3内部控制不健全 5
3.2.4催讨账款困难重重 6
4、完善中小型企业应收账款管理的建议 6
4.1正确定位企业发展目标，合理拓宽业务范围 6
4.2设置资信管理部门，确保信息沟通顺畅 6
4.2.1做好客户信用调查，及时更新或补充信息 6
4.2.2对客户资信进行研究，做出赊销决定 7
4.3制定中小型企业应收账款内部控制制度 7
4.3.1加强合同管理 7
4.3.2建立赊销审批制度 7
4.3.3建立应收账款清收责任制 8
4.3.4严格按照会计制度办事，建立坏账准备金制度 8