浅析中小企业应收账款的管理学校：昆明理工大学专业：会计学班级：会计1521班学生姓名：张泽艳指导教师：吴莉明完成日期：2017年5月摘要应收账款的系统管理建设模式是本文的主要分析内容，其在企业资产整体格局中扮演着重要角色，也是企业财务管理过程中不可忽视的关键问题。完成应收账款的体统模式创新建立对于企业的发展存在无法忽视的推动作用。在经济全球化发展速度迅猛的现阶段社会，最大限度对规避风险和把握机遇同向进行是中小型企业在市场竞争环境日益严峻中谋求生存和成长的重要途径。中小企业为了降低存货风险，促进产品销售以致利润增长从而提高市场竞争力，于是就进行赊销模式的规模化普遍应用，应收账款便是该种销售方式下的必然产物。但是，赊销在降低存货风险的同时也增加了企业资产的风险给中小企业正常的生产经营带来了负面影响，同时也导致了该类规模的企业发展领域的拓宽受到严重阻碍。对于中小企业来说，对应收账款的管理也开始逐步成为日常管理过程中越来越显著的问题。现阶段中小型企业要谋求发展机会，顺应我国自身市场的发展趋势，同时合理借鉴发达国家有关方面的经验，将其与企业自己的发展进程与经营理念融合，增加对应收账款管理的综合程度，最大限度地减少这一方面的不足为企业带来的负面引导。本文首先对应收账款的相关理论知识做出简要介绍，然后找出现阶段我国在该领域存在的缺陷，对此提出针对性的解决措施，为企业增加资金安全提供参考，增加财物安全。增加公司资金流动的效率，从而让企业运营过程中得到更有效的资金周转支持。关键词:应收账款；资金；问题；分析；对策ABSTRACTThesystemmanagementmodelofaccountsreceivableisthemaincontentofthispaper,whichplaysanimportantroleintheoverallpatternofenterpriseassetsandisalsoakeyissuethatcannotbeignoredintheprocessofenterprisefinancialmanagement.Thecompletionoftheaccountsreceivablesystemmodelforthedevelopmentofinnovationforthedevelopmentofenterprisescannotbeignoredtopromotetherole.Intherapiddevelopmentofeconomicglobalizationatthisstageofsociety,themaximumtoavoidrisksandgrasptheopportunitytothesamedirectionisthesmallandmediumenterprisesinthemarketcompetitionenvironmentisincreasinglyseriousinthepursuitofsurvivalandgrowthoftheimportantway.Smallandmediumenterprisesinordertoreducetheriskofinventory,topromoteproductsalessothatprofitgrowthinordertoimprovemarketcompetitiveness,sothecreditmodelforlarge-scaleuniversalapplication,accountsreceivableistheinevitableproductunderthesales.However,thecreditriskreductionatthesametimealsoincreasedtheriskofcorporateassetstothenormalproductionandoperationofSMEshasbroughtanegativeimpact,butalsoledtothescaleofenterprisedevelopmentareasofthewideninghasbeenseriouslyhampered.Forsmallandmediumenterprises,themanagementofaccountsreceivablehasbeguntograduallybecomethedailymanagementprocessmoreandmoresignificantproblems.Atpresent,smallandmedium-sizedenterprisesshouldseekopportunitiesfordevelopmentandconformtothedevelopmenttrendofChina'sownmarket.Atthesametime,itisreasonabletodrawlessonsfromtheexperienceofdevelopedcountriesandintegratethemwiththeirowndevelopmentprocessandbusinessphilosophy,andincreasethecomprehensivedegreeofaccountsreceivablemanagement,Tominimizethelackofthisaspectfortheenterprisetobringanegativeguide.Thispaperfirstmakesabriefintroductiontotherelevanttheoreticalknowledgeofaccountsreceivable,andthenfindsouttheshortcomingsofourcountryinthisfield,andputsforwardthespecificmeasurestoprovidereferencefortheenterprisestoincreasethesecurityofcapitalandincreasethepropertysafety.Increasetheefficiencyofthecompany'scapitalflows,sothatenterprisesintheoperationprocesstogetmoreeffectivecashflo...
