淺談中小企業應收賬款管理與核算存在的問題及解決對策

內 容 摘 要

隨著經濟全球化的發展，商業競爭也逐漸激烈，導致許多中小企業應收賬款占主營業務收入的比重不斷攀升，許多應收賬款無法及時收回，壞賬損失不斷增加，給中小企業的經濟效益與資產質量造成不良影響，嚴重阻礙企業的發展。中小企業對應收賬款應采取有效的控制。如企業開展應收賬款管理工作的主要作用就是主要資金消耗，給企業創造更好的效益。針對當前中小企業落實應收賬款管理情況來說，因為受到多因素的影響，使得企業在開展應收賬款管理工作時，頻頻出現諸多問題，影響企業應收賬款管理水平的提升，對此，我們需要結合不同的問題，提出相應的優化對策，在提升風險管理意識基礎上，完善客戶數據庫，加強轉移風險體系建設，在實現中小企業應收賬款管理水平提升的基礎上，促進中小企業長遠發展。本文從分析應收賬款對中小企業的影響入手，提出了我國中小企業應收賬款管理中存在的一些問題，并針對這些問題提出了改進應收賬款管理的措施。

關鍵詞：中小企業  應收賬款  問題與措施

目       錄

1.緒論····························································06

2. 中小企業應收賬款管理與核算的現狀與存在的主要問題及分析································································06

  2.1中小企業應收賬款管理與核算現狀·······························06 

    2.1.1中小企業應收賬款管理現狀·································06

    2.1.2中小企業應收賬款核算現狀·································07 

  2.2中小企業應收賬款管理存在的主要問題及原因分析·································································07 

    2.2.1應收賬款管理職能設置上的缺陷·····························07 

    2.2.2中小企業應收賬款的流失和對銷售風險控制滯后·································································07

    2.2.3財務系統中應收賬款賬務不明確·····························07

  2.3中小企業應收賬款居高不下的原因·······························08

    2.3.1中小企業產品的競爭力不足·································08 

    2.3.2忽視信用管理，缺乏風險防范意識···························08 

    2.3.3內部控制缺陷致使應收賬款難以回收·························08

3.解決中小企業應收賬款管理與核算存在問題的對策與思路·································································08

  3.1加強應收賬款的管理控制手段···································08

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

    3.1.2健全應收賬款管理內部控制制度······························08 

    3.1.3建立企業信用管理體系······································08

  3.2加強應收賬款核算的對策········································09 

    3.2.1實施應收賬款核算的審計····································10 

    3.2.2加強應收賬款的管理控制····································11

4.結論··························································12

5.文獻