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| 企业应收账款管理的问题及对策 摘 要 在飞速发展的二十一世纪,中国市场经济越来越成熟,企业市场竞争越来越激烈。为了增加企业销售量,扩大在市场中的占有份额,企业一般都会采取赊销的方式来促进销售业绩的快速增长,尤其是在市场经济不景气,流动资金缺乏的情况下,对销售业绩的提升具有明显拉动作用,同时也会使企业产生大量的应收账款。企业应收账款是企业资金管理的重要部分,会对企业经济效益的实现以及持续稳定的发展有着重要的作用。鉴于此文章通过了解应收账款管理对中小企业的重要意义出发,共同分析应收账款管理在目前中小企业中存在的问题,并探讨解决此问题的防范措施,以保证应收账款水平能控制在合理的范围,实现企业资金健康周转,增强中小企业抵抗风险和市场竞争的能力,以确保企业安全稳定发展。 关键词：企业；应收账款管理；问题；防范措施 Abstract In the rapid development of the twenty-first century,China's market economy is becoming more and more mature, more and more fierce competition in the enterprise market. In order to improve sales performance and expand market share,enterprises generally adopt credit sales to promote the rapidgrowth of sales performance,especially when the market is stagnant and liquidity is scarce, the promotion of sales performance has an obvious pull role, but also will make a large number of accounts receivable. Enterprise accounts receivable is an important part of enterprise fund management, which will play an important role in the realization of enterprise economic benefits and sustainable and stable development. In view of this article through understands the receivable account management to the small and medium-sized enterprise important significance embarks, the common analysis receivable account management exists in the present small and medium-sized enterprise the question, and discusses solves this question the guard measure,in order to ensure that the level of accounts receivable can be controlled in a reasonable range, to achieve a healthy turnover of enterprise funds, strengthen the ability of small and medium-size enterprise to resist risks and market competition, to ensure the safe and stable development of enterprises. Key Words: Enterprises，Accounts receivable management，Problems，Preventive measures |
