中小企业应收账款管理问题分析

摘 要

中小企业是国民经济产业链上最活跃的一个环节，在国民经济发展中起着举足轻重的作用。从宏观方面来看，虽然我国的学术界和理论界，对中小企业相关问题研究的理论成果层出不穷，但是对目前中小企业应收账款管理弱化的问题，却未进行系统的研究；从微观方面来看，中小企业的自身管理已经取得了长足的发展，但是由于受到许多因素的制约，在应收账款管理方面还存在一些薄弱环节。

鉴于此，本文以后金融时代为前提背景，从阐述国内外企业应收账款的现状和发展趋势入手，说明研究企业应收账款问题的必要性。其次，选择我国中小企业作为研究对象，了解其应收账款现状及上升的原因，并分析应收账款上升对企业的影响。再次，针对以上分析得出的结论，提出一些尽可能解决这些问题的对策和建议。最后，文章提出在企业应收账款管理领域还应该注意到应收账款的管理主体、目标、规模等几个重要问题，对全文内容做一个必要的补充。

关键字：中小企业；应收账款；管理弱化；现状问题；对策和建议。

Abstract

Small and medium-sized enterprise is the national economy industry chain, the most active one link in national economic development plays an important role. From the macroscopic perspective, while China's academic and theoretical and the related problems of small and medium-sized enterprise research theory results emerge in endlessly, but for now, middle and small enterprise receivables management weakening of problems, but I was not the systematic research; From the micro perspective, small and medium-sized enterprise's own management has made great progress, but due to many factors, receivables management in there still exist some weak links.

In view of this, this article financial times after this premise background, domestic and foreign enterprises and accounts receivable from the present situation and development trend of the account receivable, explaining the necessity of enterprise. Secondly, choose a private small private company as the research object, understand their accounts receivable situation and the reasons, and analyze the rising receivables rising influence on the enterprise. Again, in view of the above conclusion as possible, puts forward some countermeasures to solve these problems and Suggestions. Finally, the article puts forward the enterprise receivables management areas also should notice of the management of accounts receivable subject, target and scale, several important problems in full text content, make the necessary supplement. Key words: small and medium-sized enterprises；accounts receivable；

management； the existing problems；weakening countermeasures and Suggestions.

目 录

摘要 ....................................................... Ⅰ Abstract ................................................. Ⅱ 第一章 前言 ................................................ 1

1.1应收账款管理的历史与地位 ............................... 1 1.2应收账款管理的重要性 ................................... 2

第二章 应收账款的概述 .................................... 4

2.1应收账款定义 ........................................... 4 2.2应收账款的特征与案列说明 ............................... 4

2.2.1应收账款的总体现状 ................................ 4 2.2.2市场经济中应收账款的特征 .......................... 5 2.2.3案例说明 .......................................... 5 2.3应收账款的投资成本组成 ................................. 6

2.2.1应收账款中的机会成本 .............................. 7 2.2.2应收账款中的坏账成本 .............................. 7 2.2.3应收账款中的管理成本 ............................. 12

第三章 应收账款的形成与危害 ............................ 13

3.1应收账款形成的原因 .................................... 13

3.1.1企业所处市场的外部环境原因 ....................... 13

3.1.2企业本身内部体系的原因 ........................... 13 3.2应收账款的存在会造成的潜在危害 ........................ 14

3.2.1应收账款会降低企业的资金使用效率增加企业风险成本 . 14 3.2.2应收账款会影响企业的现金流出和营业周期 ........... 14 3.2.3应收账款会增加企业的机会成本 ..................... 15 3.2.4应收账款会影响企业的盈利状况 ..................... 15

第四章 对中小企业应收帐款管理的合理建议与总结 ....... 16

4.1对中小企业应收账款管理的合理建议 ...................... 16

4.1.1.中小企业应建立专门的信用管理机构，对赊销进行管理 16 4.1.2.中小企业应建立客户动态资源管理系统 .............. 17 4.1.3.中小企业应建立应收账款的监控体系 ................ 17 4.1.4.中小企业应建立坏账准备金制度 .................... 19 4.2论文总结 .............................................. 19

致谢 ....................................................... 22 参考文献综述 .............................................. 23