论中小企业应收账款风险管理问题研究

论中小企业应收账款风险管理问题研究(论文9100字)
摘要：在全球爆发大规模的金融危机的大环境里，企业面临的外部环境急剧恶劣，整个行业的利润率普遍呈下降态势的情况下，在市场上本身占有份额就很低的中小企业为了尽可能地抢占市场，无奈之下只好赊销商品来扩大销售额，因此他们的应收账款一直处于较高的位置也很难降下来。同时又由于中小企业本身的规模就不大，一些风险防范的制度也存在着较大的缺陷，因此他们很难收回欠款。当拖欠款总数搞到严重影响中小企业的资金正常运转的时候，他们将很可能面临企业倒闭的悲惨结局。因此提出一个科学有效的中小企业管理应收账款的新的方案，以便应收账款收不回的风险能够得到有效控制，以便他们能够得到健康的发展就成为一项非常重要的任务。
关键词：中小企业    应收账款     风险管理
 Abstract: At the outbreak of the global financial crisis on a large scale, enterprises are facing the external environment bad sharp, the entire industry profit rate is generally downward trend, in the market itself share is very low for SMEs to as far as possible, to seize the market, helpless under had the goods on credit to expand sales, so they should accounts receivable has been in a higher position is also very difficult to come down. At the same time, due to the size of small and medium-sized enterprises itself is not large, some of the risk prevention system is also a big defect, so they are difficult to recover arrears. When the total amount of arrears to engage in a serious impact on the normal operation of small and medium enterprises, they will likely face the tragic end of the closure of enterprises. Therefore put forward a scientific and effective management of small and medium-sized enterprises should new plan of accounts receivable, so that accounts receivable collection to risk can be effectively controlled so that they can get healthy development has become a very important task.
Key  word: small and medium-sized enterprises       Accounts receivable               risk management