浅谈中小企业应收账款管理与核算存在的问题及解决对策

内 容 摘 要

随着经济全球化的发展，商业竞争也逐渐激烈，导致许多中小企业应收账款占主营业务收入的比重不断攀升，许多应收账款无法及时收回，坏账损失不断增加，给中小企业的经济效益与资产质量造成不良影响，严重阻碍企业的发展。中小企业对应收账款应采取有效的控制。如企业开展应收账款管理工作的主要作用就是主要资金消耗，给企业创造更好的效益。针对当前中小企业落实应收账款管理情况来说，因为受到多因素的影响，使得企业在开展应收账款管理工作时，频频出现诸多问题，影响企业应收账款管理水平的提升，对此，我们需要结合不同的问题，提出相应的优化对策，在提升风险管理意识基础上，完善客户数据库，加强转移风险体系建设，在实现中小企业应收账款管理水平提升的基础上，促进中小企业长远发展。本文从分析应收账款对中小企业的影响入手，提出了我国中小企业应收账款管理中存在的一些问题，并针对这些问题提出了改进应收账款管理的措施。

关键词：中小企业  应收账款  问题与措施

目       录

1.绪论····························································06

2. 中小企业应收账款管理与核算的现状与存在的主要问题及分析································································06

  2.1中小企业应收账款管理与核算现状·······························06 

    2.1.1中小企业应收账款管理现状·································06

    2.1.2中小企业应收账款核算现状·································07 

  2.2中小企业应收账款管理存在的主要问题及原因分析·································································07 

    2.2.1应收账款管理职能设置上的缺陷·····························07 

    2.2.2中小企业应收账款的流失和对销售风险控制滞后·································································07

    2.2.3财务系统中应收账款账务不明确·····························07

  2.3中小企业应收账款居高不下的原因·······························08

    2.3.1中小企业产品的竞争力不足·································08 

    2.3.2忽视信用管理，缺乏风险防范意识···························08 

    2.3.3内部控制缺陷致使应收账款难以回收·························08

3.解决中小企业应收账款管理与核算存在问题的对策与思路·································································08

  3.1加强应收账款的管理控制手段···································08

    3.1.1制定合理的信用政策········································08

    3.1.2健全应收账款管理内部控制制度······························08 

    3.1.3建立企业信用管理体系······································08

  3.2加强应收账款核算的对策········································09 

    3.2.1实施应收账款核算的审计····································10 

    3.2.2加强应收账款的管理控制····································11

4.结论··························································12

5.文献