中小企业不良应收账款的形成原因及对策

The causes and countermeasures for bad accounts receivable in small and medium-sized enterprises

中小企业为了在市场竞争中不被淘汰,通常采用赊销的方式。由于企业内外因素,应收账款一旦收回出现问题,形成较多不良应收账款,就会造成企业资金周转困难,影响企业生存和发展。本文从中小企业不良应收账款现状及形成原因入手,分析其危害,并提出应对措施。

Small and medium-sized enterprises often use account sale in order not to be eliminated in the market competition.Due to the internal and external factors,problems of accounts receivable recovery may cause a lot of bad debts,which will cause the enterprise cash flow difficulties and affect the survival and development of them.This paper starts from the causes and current condition of account receivable in small and medium-sized enterprises,analyzes its harm and puts forword countermeasures as well.