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1、摘要应收账款是指企业因销售商品或提供劳务等业务，应向购货单位或接受劳务的单位收取的款项。是企业因销售商品提供劳务等经营活动所形成的债权，现阶段形成这种债权的主要原因是赊销。现销虽然是大多数企业最乐于见到的，而赊销往往伴随着风险，但是在巨大的竞争压力面前,众多企业为了稳定销售渠道,扩大产品销路,减少存货,拉回收入,都不得不面向客户提供作用服务,这就会导致许多应收账款管理上的问题,增加了企业风险。特别是现在，用户拖欠企业账款者越来越多，账款回收的难度也越来越大。因此，企业必须加强应收账款的管理，正确衡量信用成本和信用风险，合理确定信用政策，及时收回账款。随
2、着我国会计与审计事业的不断发展，企业的各项财务管理日渐规范,但同时,伴随着金融的蓬勃发展,我国坏帐损失越来越多，可以说应收账款问题已严重影响了企业的正常经营，也会对国民经济的发展带来不利影响，本文将以中小企业为例，逐步分析应收帐款管理中各类问题的产生原因，并力图得到一些解决方法关键字,应收账款;中小企业;管理问题;解决对策AbstractAccountsreceivableisanenterpriseforthesalesofgoodsortheprovisionofservicessuchasbusiness,topurchaseunitsoruni
3、tstoreceiveservicesandcollectthemoney.Duetosalesofenterpriseproductstoprovideservicesandotherbusinessactivitiesformedbythecreditor,showleveltoformthiskindofcreditor'srightsisthemainreasonofcredit.Althoughmostenterprisesaremosthappytosee,andcreditisoftenaccompaniedbyrisks,butthet
4、remendouspressureofcompetition,manyenterprisesinordertostabilizethesaleschannels,expandproductsales,reduceinventory,backincome,hadtofaceaclienttoprovideroleservice,thiswillleadtomanyaccountsreceivablemanagementproblems,increasedenterpriserisk.Especiallynow,theuserdefaultsenterpr
5、iseaccountsreceivablearegrowing,accountsreceivablerecoverymoredifficult.Therefore,enterprisesmuststrengthenthemanagementofaccountsreceivable,tomeasurecreditcostandriskcorrectly,todetermineareasonablecreditpolicy,thetimelyrecoveryofaccountsreceivable.Alongwithourcountryaccounting
6、andthecontinuousdevelopmentofaudit,enterprisefinancialmanagementisnormativewitheachpassingday,butatthesametime,alongwiththevigorousdevelopmentofourcountryfinance,baddebtlossmore,canbesaidtoaccountreceivableproblemhasseriouslyaffectedthenormaloperationofenterprises,butalsotothede
7、velopmentofthenationaleconomytobringadverseeffect,thisarticlewillanexampleofsmallandmediumenterprises,stepbystepanalysisofaccountreceivablemanagementofvariouskindsofreasons,andtriestogetsomesolvingmethodsKeywords:Accountsreceivable;smallandmedium-sizedenterprise;management;Count
8、ermeasures目录中小企业应收账款管理探究前言1中小企业应收账款管理现状分析1.1中小企
