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| 中小企业应收账款风险管理问题研究 摘 要 本文通过实际案例，调查了北京二十多家酒店保洁服务公司的应收账款现状，分析了A保洁服务有限公司应收账款产生的原因，由于应收账款产生的风险，以及对应收账款风险管理的对策进行了认真的论述。通过阅读大量的文献资料，审查中小企业历年来收到的分析报告，中小企业酒店清洁服务领域的风险管理和会计策略分析及账目现状，而这份文件强调，酒店保洁行业要想改变现状，还必须不断提高服务水平，提高从业人员素质，强化品牌和签约优质客户，提高合格客户周转率，降低合格客户周转率，提高合格账户的流动资源利用率，实现中小企业酒店和清洁服务业的健康发展。因此，必须确保可用资金得到更好的利用。 关键词：保洁服务公司；应收账款；问题；对策 Abstract This paper investigates the current situation of accounts receivable of more than 20 hotel cleaning service companies in Beijing through actual cases, analyzes the causes of accounts receivable of a cleaning service Co., Ltd., the risks caused by accounts receivable and the Countermeasures for risk management of accounts receivable. Through reading a large number of literature, reviewing the analysis reports received by small and medium-sized enterprises over the years, risk management and accounting strategy analysis and accounting status of small and medium-sized enterprises in the field of hotel cleaning services, this document emphasizes that if the hotel cleaning industry wants to change the status quo, it must constantly improve the service level, improve the quality of employees, strengthen the brand and sign high-quality customers, Improve the turnover rate of qualified customers, reduce the turnover rate of qualified customers, improve the utilization rate of mobile resources of qualified accounts, and realize the healthy development of small and medium-sized enterprises Hotel and cleaning service industry. Therefore, it is necessary to ensure that the available funds are better utilized. Key words: cleaning service company; accounts receivable; problems; Countermeasures 目 录 第1章 绪论6 1.1研究的目的和意义6 1.2选题背景6 1.3研究主要内容和方法6 第2章 应收账款的相关理论7 2.1应收账款的定义7 2.2应收账款相关的财务指标7 2.3坏账准备及坏账损失7 第3章 应收账款现状及实际影响8 3.1应收账款的现状8 3.2应收账款的成因9 3.3应收账款对生产经营的实际影响10 第4章 应收账款风险应对策略12 4.1加强应收账款事前、事中、事后管理12 4.2要提高自身的竞争力，择优选择客户减少应收账款的发生12 4.3建立应收账款的监控体系，预警机制12 结 论13 参考文献14 致 谢15 |
