目 录一、中小企业应收账款的形成原因...............................................3二、应收账款对中小企业财务的影响.............................................4（一）增加企业资金运用成本...............................................4（二）增加企业现金流风险.................................................4（三）应收账款对应交税费的影响...........................................4三、中小企业应收账款管理存在的问题...........................................4（一）应收账款的风险防范意识薄弱.........................................4（二）应收账款管理职责不明晰.............................................5（三）对客户资信缺乏科学评估.............................................5（四）缺乏合理有效清收手段...............................................5四、企业应收账款管理的对策...................................................5（一）提升应收账款的风险防范意识.........................................5（二）明确应收账款的管理责任.............................................6（三）加强应收账款的动态分析评估.........................................7（四）多样化应收账款的清收手段...........................................81内容摘要在“大众创业和万众创新”的政策支持背景下，中小企业的在增加就业和社会维稳方面对对活跃经济的作用日益加大。然而，应收账款的管理不恰当，阻碍了中小企业发展，探究如何加强应收账款管理具有重要意义。本论文围绕中小企业应收账款的形成原因、对企业财务的影响、存在问题与对策，从应收账款的时间流程角度探究了中小企业加强应收账款管理的问题。ABSTRACTIn the context of “Public Entrepreneurship and People Innovation”, small and medium enterprises are playing a more important role in the development of economy. However, accounts receivable are not properly managed, which hinder the development of small and medium enterprises. This paper discusses the reason of accounts receivable, the impact to corporate finance, existing problems and countermeasures and how to improve the management of accounts receiv...
