我国中小企业应收账款融资风险识别及防控  

Research on Risk Identification and Countermeasure of Accounts Receivable Financing for Small and Medium-sized Enterprises in Hunan Province

作　　者：贾卫平[1] 吴玲[1] 黄泽景 JIA Weiping;WU Ling;HUANG Zejing(School of Economic & Management,Hunan University of arts and science,Changde 415000,Hunan)

机构地区：[1]湖南文理学院经济与管理学院

出　　处：《济源职业技术学院学报》2019年第2期13-16,共4页Journal of Jiyuan Vocational and Technical College

摘　　要：利用应收账款进行融资是缓解中小企业融资难、融资贵的重要手段,可以有效解决中小企业融资难的问题。本文以我国某省中小企业为例,对中小企业应收账款融资中面临的主体多元性、资产特殊性,管理成本高、风险控制难度大等因素进行了风险识别,从加强财务管理、完善信用建设、加强应收账款管理和动态监测方面提出风险防控策略,以期找出破解中小企业的应收账款融资的难题。Financing with accounts receivable is an important mean to alleviate the financing difficulties and high cost of small and medium enterprises,and can effectively solve the financing difficulties of small and medium enterprises.This paper identifies the risks in the financing of accounts receivable of small and medium enterprises in Hunan,including the pluralism of subjects,the particularity of assets,the high cost of management and the difficulty of risk control.It puts forward the risk prevention and control strategies from the aspects of strengthening financial management,improving credit construction,strengthening the management of accounts receivable and dynamic monitoring,and finds out how to solve the problems in the financing of accounts receivable of small and medium-sized enterprises in Hunan.

关 键 词：中小企业 应收账款融资 风险识别防控 

分 类 号：TG454[金属学及工艺—焊接]