中小企业应收账款管理刍议

On the Management of the Account Receivable in Small/Medium-sized Enterprises

安全有效地管理应收账款是企业在发展过程中必须具备的条件,也是每一位企业决策者应高度重视的问题。该文从企业缺乏风险意识、内部激励机制不健全以及财务处理不科学等方面着手阐述了应收账款增长的主要原因,提出了如何加强应收账款的目标管理以及应收账款问题解决的具体办法,促使企业改善财务状况保持竞争能力,使企业在竞争中立于不败之地。

The safe and effective management of the account receivable is an essential condition in the process of enterprise development.This paper expounds the main causes of the increase of account receivable and puts forward,with the purpose of perfecting the fiancé status in enterprise,some specific methods of strengthening the goal management of the account and solving the problems in this field.