摘 要
应收账款是企业流动资产的重要组成部分。我国信用体系尚不完善和健全，企业进行应收账款管理特别艰难。因此，应收账款管理对每个企业都至关重要，特别是对缺乏管理和监控机制的中小企业来说，应收账款管理更为艰难和重要。
在金融危机背景下，市场竞争激烈，缺乏风险防范意识的中小企业，为了扩大市场占有率，盲目赊销，致使应收账款总额居高不下；另一方面，中小企业规模小、制度不健全，再加上社会信用体系不完善，使应收账款回收变得困难，应收账款坏账比率过高。因此，加强应收账款管理对中小企业提高资金使用率、降低企业经营风险具有十分重要的意义。
西方国家建立了完善的应收账款理论。由于国情和企业结构与西方国家的存在着很多不同，西方国家应收账款的管理模式尽管很先进和完善，但并不完全适用于我国企业，特别是我国中小企业。因此，本文重点研究我国中小企业应收账款管理。
本文对以下内容阐述需要继续深入：应收账款管理理论；中小企业应收账款管理中存在的问题及产生原因的分析；加强中小企业应收账款管理相应的对策。
关 键 词：中小企业；应收账款管理；存在问题；对策
ABSTRACT
The accounts receivable is an important part of current assets in enterprises. The credit system of China is not perfect and sound, the accounts receivable management of enterprises is difficult. Therefore, accounts receivable management is essential for every company. Especially, for the small and medium enterprises, which lack of management and control mechanisms, the accounts receivable management is more difficult and important.
Since the financial crisis, market is highly competitive. Then SMES (small and medium enterprises) are lack of awareness of risk. In order to expand market share, SEMS often sale on credit blindly, which results high amount of accounts receivable. On the other hand, SMES are small and have defective management system. With the imperfect social credit system, it is difficult to recover accounts receivable. Then the ratio of bad debts will be too high. Therefore, strengthening the management of accounts receivable financing is of great significance for SMES to improve utilization of funds and reduce business risk. Western
countries established
a comprehensive theory
of the
accounts
receivable
management. China is very different from western countries in structure and the conditions. Although their accounts receivable management theory is very advanced and complete, it is not completely applicable to our companies, particularly SMES in China. Therefore, this paper focuses on the management of accounts receivable of SMES in China.
This paper will describe the following three respects in-depth: accounts receivable management theory, receivable management problems and the causes of them in SMES; solutions of strengthening accounts receivable management of SMES.
KEY WORDS: SMES; Accounts receivable management; Problems and causes; Solution
目录
目录................................................................................................................................. 4 1 绪论 ............................................................................................................................. 6
1.1研究背景 ............................................................................................................. 6 1.2研究意义 ............................................................................................................. 6 1.3研究目的 ............................................................................................................. 6 1.4现状研究综述 ...................................................................................................... 7
1.4.1.国外企业应收账款管理研究现状................................................................. 7
1.4.2国内企业应收账款管理研究现状................................................................. 8 1.4.3中小企业应收账款管理研究现状................................................................. 8
2 应收账款理论 ............................................................................................................... 9
2.1应收账款的成因及风险来源 ................................................................................. 9
2.1.1应收账款的成因 ......................................................................................... 9
2.1.2应收账款的风险来源 .................................................................................. 9 2.2应收账款管理 .................................................................................................... 10 2.2.1应收账款管理的含义 ................................................................................ 10 2.2.2应收账款管理的意义 ................................................................................ 10 2.2.3应收账款管理的目标 .................................................................................11 2.3建立企业应收账款管理体系的方法 ......................................................................11
2.3.1应收账款日常管理制度..............................................................................11 2.3.2建立专门的信用管理机构 ......................................................................... 12 2.3.3建立赊销审批制度.................................................................................... 12 2.3.4采用风险转移机制防范化解风险............................................................... 12 2.3.5严格的坏账核销制度 ................................................................................ 12 2.3.6应收账款的反馈控制 ................................................................................ 13 2.3.7应收账款的催收 ....................................................................................... 13
2.3.8客户关系的维护 ....................................................................................... 13
3 中小企业应收账款管理存在的问题及原因分析 ............................................................ 14
3.1中小企业应收账款管理存在的问题 ..................................................................... 14
3.1.1应收账款总额居高不下............................................................................. 14
3.1.2应收账款的催收不力，坏账比率过高........................................................ 14 3.1.3以华丰木业公司为例 ................................................................................ 15 3.2中小企业应收账款管理存在的问题原因分析 ....................................................... 15
3.2.1中小企业应收账款管理存在的问题客观原因分析 ...................................... 15 3.2.2中小企业应收账款管理存在问题的主观原因分析 ...................................... 16
4 中小企业应收账款管理对策建议 ................................................................................. 17
4.1建立和健全社会信用制度，倡导诚信经营环境 ................................................... 17 4.2拓宽中小企业应收账款变现渠道，建立应收账款转让市场 .................................. 17
