浅议中小企业应收账款管理问题  

On the Management of Accounts Receivable in Medium-sized Enterprises

作　　者：陈小霞[1] 苗春燕[1] 

机构地区：[1]宝鸡职业技术学院经济管理系,陕西宝鸡721013

出　　处：《陕西青年职业学院学报》2010年第3期22-25,共4页Journal of Shaanxi Youth Vocational College

摘　　要：应收账款是企业流动资金的重要组成部分,也是企业收入中不确定的部分。如果企业应收账款积累过大且不能及时收回就会影响资金的周转和使用,会造成企业的现金流危机,尤其对于融资能力较弱的中小企业而言,应收账款能否及时收回更是企业生存和发展的关键。本文主要分析我国中小企业应收账款的现状及问题,并针对这些问题给出相应的解决措施。Accounts Receivable proves the paramount component in enterprises＇ liquid capital and the uncertainty ingredient in enterprise＇s revenue.If accounts receivable presents excessive accumulation and could not withdraw,that will influence fund＇s circulation and application and will give rise to enterprise＇s currency flow crisis,especially for medium-sized enterprise,whether the accounts receivable could withdraw turns out the crucial factor affecting its existence and development.The essay analyzed the current status and problems of accounts receivable in medium-sized enterprise and present the related solutions as to those problems.

关 键 词：中小企业 应收账款 财务管理 

分 类 号：G714[文化科学—职业技术教育学]