题目中小企业应收账款管理存在的问题及对策目录摘要·····························································································2第一章引言·····················································································31.2企业应收账款的风险研究现状···················································31.3加强应收账款管理的重要性·······················································41.3.1企业的生存之道·····························································41.3.2破除信息迅速膨胀所带来的信息危机··································42企业应收账款概述············································································42.1企业应收账款的定义及特点·······················································42.2应收账款管理的功能与成本·······················································53企业应收账款存在的风险分析·····························································53.1滥用商业信用，导致应收账款大量发生········································53.2企业内部控制不健全，缺乏有效的奖惩措施·································63.2.1企业没有明确的管理机制·················································63.2.2企业的商品质量因素·······················································63.3销售实现和收到款项的时间差造赊销风险····································64企业应收账款风险管理策略·······························································74.1确立有效的信用条件································································74.1.1确定正确的信用标准·······················································74.2建立严格的内部控制制度··························································84.2.1调查客户信用································································84.2.2制定合理的赊销方针和结算方式········································84.3加强企业应收账款的催收力度····················································9PAGE\*MERGEFORMAT114.4建立“两制”，强化跟踪监督。···········································94.4.1实行应收账款坏账准备金制度。······························...
