论中小企业应收账款长期大量存在的成因及对策  

Discussion on the Causes and Countermeasures of the Long-term Existence of Large Number of Accounts Receivable in Small and Medium-sized Enterprises

作　　者：温月[1] 刘国玮 WEN Yue;LIN Guo-wei

机构地区：[1]太原学院财经系 [2]山西省绛县公安局交通管理大队

出　　处：《当代会计》2020年第23期99-101,共3页Contemporary Accounting

摘　　要：随着整个社会的产能过剩,赊销现象应运而生,随之而来的是企业应收账款的大量存在,这促进了企业产品销量的增长,同时也导致企业面临诸多挑战。针对中小企业应收账款长期大量存在的原因,管理者可结合企业实际,从健全规章制度、完善应对策略、提高竞争能力和强化奖惩措施四方面来有效解决这一问题。With the overcapacity of the entire society,the phenomenon of credit sales emerges at the historic moment,followed by the existence of a large number of corporate accounts receivable,which promotes the increase of corporate sales and also leads to many challenges.In view of the long-term existence of large amounts of accounts receivable in small and medium-sized enterprises,managers can effectively solve the long-standing problems of large amounts of accounts receivable from four aspects:improving rules and regulations,improving coping strategies,improving competitiveness,and strengthening rewards and punishments.

关 键 词：中小企业 应收账款 赊销 坏账 存在问题 完善对策 

分 类 号：F275[经济管理—企业管理] F276.3[经济管理—国民经济]