杭州地区中小企业应收账款管理问题研究毕业论文.doc

毕业论文 （2010届） 杭州地区中小企业应收账款管理问题研究 摘 要 应收账款管理是企业资金管理的重要组成部分，关系到企业的现金流量和再生产的资金需要。随着企业管理的规范化以及规模的扩大化，应收账款管理显得异常重要和必要。拥有完善的应收账款管理体制对企业的生产和发展有着重大影响，加强应收账款管理，对提高资金使用效率、降低企业经营风险具有十分重要的意义。在市场竞争中，为了扩大市场，增加销售，许多企业采取盲目的赊销方式来吸引客户，使得企业应收账款不断攀升，企业坏账损失严重，企业流动资金紧张，企业风险不断增大，这严重影响企业的健康发展。 本文以杭州地区中小企业为背景，从中小企业应收账款产生原因入手，通过对杭州部分中小企业的实地调研，了解杭州地区中小企业应收账款管理现状。根据部分中小企业的具体数据来分析杭州地区中小企业应收账款存在的问题，并对此提出了加强应收账款管理的对策。 关键词：中小企业；应收账款；风险Abstract Accounts receivable management is an important part of financial management related to the companys cash flow and financial needs of reproduction. With the standardization of enterprise management and the scale of the expansion, accounts receivable management was extremely important and necessary. Accounts receivable management with a sound system of production and development of enterprises have a significant impact on strengthening the management of accounts receivable, to improve fund use efficiency, reduce business risk is of great significance. Competition in the market, in order to expand the market, to increase sales, many companies take a blind way to attract customers on credit, allowing companies to rise accounts receivable, bad debt losses is serious, enterprise liquidity is tight, business risk is increasing, it affect the healthy development of enterprises seriously. In this paper, the background is small and medium enterprises in Hangzhou.It starts from the causes of accounts receivable in small and medium enterprises, through the field research of some small and medium enterprises in Hangzhou to understand the status of accounts receivable management. According to some specific data on SMEs to analysis accounts receivable problems of the small and medium enterprises in Hangzhou, and which proposes strengthening the accounts receivable management solutions. Keywords: Minor Enterprises; Accounts Receivable; Enterprise Risk目 录1 应收账款概述 1 1.1 应收账款的概念 1 1.2 应收账款形成的原因 1 l.3 应收账款的功能 2 1.3.1 增加企业销售 2 1.3.2 开拓企业新市场 2 1.3.3 减少企业存货 3 1.4 应