【摘要】 随着我国市场经济的加速推进以及相关制度的不断完善，使得行业之间的竞争也越来越激烈，一些企业为了加快发展，使自己企业产品的销售量实现持续的提升同时使得企业在当下日趋激烈的市场环境下的竞争力不断的提升，导致对客户进行赊销来实现产品销售的方式开始出现；但是目前许多企业规模小，各项制度不健全，在应收账款管理方面较弱，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、数据分析、归纳总结等方法，以盛泰公司为例深入的研究和分析了当下我国企业在应收账款方面的管理制度以及其潜在的风险，并针对盛泰公司应收账款中存在的问题提出一些具有针对性的解决措施，以提高盛泰公司的经济效益，并达到具有现实指导意义的目的。【关键词】应收账款 周转率 风险防范AbstractWith 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 effi...
