摘要
随着社会主义市场经济的完善,以及国家出台的大量的政策扶持,中小企业在近些年得到了高速的发展。充分的发展使市场上中小企业之间的竞争愈加激烈,从而使赊销越来越成为它们面对竞争时提升自身竞争力的有效手段之一。但是在享受赊销所产生的应收账款带来的上述优势的同时,企业也应注意到由应收账款带来的坏账损失、资金周转等一系列问题。本文通过分析中小企业应收账款的现状及问题,对中小企业应收账款管理提出相应的建议。
With the improving of the socialist market economy,and many policies made by the government,small and medium-sized enterprises develop very fast recent years. Adequate development makes the ferce competitions between enterprises.For this reason, sell on credit becomes an important way to improve competitiveness. Enterprises enjoy the results by sell on credit,meanwhile there are also some risks such as bad debt,cash-flow problem made by the sell on credit. This article analyses the accounts receivable of small and medium-sized enterprises to give some advices about accounts receivable management of small and medium-sized enterprises.
作者
周长健
ZHOU Chang-jian(School of economic management, Jiamusi University, Jiamusi ,Heilongjiang 154000)
出处
《牡丹江大学学报》
2018年第5期70-72,共3页
Journal of Mudanjiang University
关键词
中小企业
应收账款管理
信用管理
内部控制
small and medium-sized enterprises
accounts receivable management
credit management
internal controls
