政企联动解决中小微企业应收账款问题  

The Government and Enterprises Should Jointly Solve the Issue of Accounts Receivable of SMEs

作　　者：中国财科院“企业成本”调研“中小微企业应收账款”专题组 范亚辰 谭静 刘天琦 李尚 崔菁颖 SMEs Accounts Receivables Group of CAFS for Enterprises Cost Research

机构地区：[1]中国财政科学研究院

出　　处：《财政科学》2023年第12期58-70,共13页Fiscal Science

摘　　要：中小微企业是推动社会经济发展的重要力量,是市场中最具活力的主体。近年来,受需求收缩、供给冲击、预期转弱等因素影响,中小微企业应收账款问题凸显。本报告全面总结了2023年以来中小微企业面临的新形势和新挑战,并基于问卷调研和实地访谈研究中小微企业应收账款的总体情况。研究发现,中小微企业应收账款占比高、期限长,被拖欠现象较为突出,拖欠问题的成因复杂多样且造成了较多负面影响。为此,应以畅通产业链供应链、规范资金使用、加强金融支持、完善体制机制等为抓手,推进中小微企业账款顽疾“治标治本”。Small and Medium Enterprises,Short for SMEs,are an important driving force for social and economic development and the most dynamic entities in the market.In recent years,under the influence of factors such as shrinking demand,disrupted supply and weakening expectations,the issue of accounts receivable for SMEs has become prominent.This report comprehensively summarizes the new situations and challenges faced by SMEs since 2023,and studies the overall situation of accounts receivable of SMEs based on questionnaire surveys and field studies.It is found that SMEs have a high proportion of accounts receivable and a long collection period for accounts receivable,and the phenomenon of defaults on accounts receivable is more outstanding.The causes of defaults on accounts receivable are complex and diverse and have caused many negative impacts.This report also propose multiple suggestions for addressing the accounts receivable issues of SMEs.

关 键 词：企业成本 应收账款 经营困难 中小微企业 

分 类 号：F124[经济管理—世界经济]