第Ⅲ页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；风险防范第Ⅲ页Analysis of Management and Risk Prevention of Accounts Receivable in Small and Medium Sized EnterprisesAbstractWith 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 mea...
