论文总字数：14958字

摘 要

现如今的经济环境里，大部分中小企业进行商品的交易方式为赊销。而随着上市企业的逐渐增多，市场竞争也愈加激烈。但是，在获取利益的同时，许多的中小企业有资金拖欠时间长、大额资金超时支付、坏账率高、不顾及客户信用管理这些应收账款的问题。同时也致使企业逐渐失去市场竞争力。在这种情况下，对于规模、资本方面不占优势的中小企业而言，如何进行技术改革，合理发挥赊销销售策略的优势，以提高经营水平和销售量，实现自身资本的累积和规模的扩大，是企业需要重点加以探索和解决的问题和目标。虽然中小企业在不断的检验和实践后，取得了一定的发展效果，经济利益有所提高。

在课题研究中，笔者首先简要阐述了应收账款方面的理论信息和相关概念定义。随后立足于实践，从实际角度对DG公司应收账款工作落实情况展开分析。最后再结合分析所得结果，进一步为企业应收账款管理方面工作的顺利开展，提供有效可行的对策和意见，确保企业得以以最佳的状态投入到市场竞争队伍之中。 

关键词：应收账款 应收账款风险 信用政策 风险防范

Research on risk prevention and management of small and medium sized enterprises account receivable

Abstract

This paper first introduces the basic theory of knowledge is the management of the accounts receivable, mainly introduces the small and medium-sized enterprise accounts receivable management objectives and functions, credit policy, credit management, as well as small and medium enterprises accounts receivable reasons; secondly, the HK company should now management status analysis of accounts receivable; finally, according to the HK company accounts receivable management problems, puts forward corresponding measures and suggestions for risk prevention and management. Nowadays, most of small and medium enterprises trade goods in the way of credit. Due to the rapid development of China’s market economy, the competition among the market is more and more intense. However, besides some benefits, many small and medium enterprises also suffer from problems arouse from accounts receivable, such as, long default of funds, the overtime payment of large amounts of funds, the high rate of bed debt and the regardless of customer credit management. Therefore, it is very important for small and medium enterprises to strengthen risk prevention and management research in accounts receivable. In that case, in order to expand sales, occupy the larger market share for the purpose of increasing corporate profits, those small and medium enterprises tend to uses this salesmeans generally.

The thesis first makes a brief introduction to the basic theory of the management of the accounts receivable. And then, it analyzes the current situation of DG Company’s the management of accounts receivable. Finally, based on the DG company’s problem in accounts receivable, some measures and suggestions are proposed to deal with the risk.

Key Words: Accounts receivable Accounts receivable risk Credit policy Risk -prevention

目 录

摘 要 I

Abstract II

第一章 绪论 1

1.1 研究背景 1

1.2 研究意义 1

第二章 应收账款管理理论 2

2.1 应收账款的概念 2

2.2 应收账款的形成原因 2

2.3 应收账款管理的目标及内容 2

2.4 应收账款的信用政策与信用管理 3

第三章 DG公司应收账款管理现状分析 6

3.1 中小企业应收账款管理现状分析 6

3.2 DG公司应收账款原因分析 7

3.3 应收账款长期拖欠的危害 8

第四章 DG公司应收账款风险防范与管理措施解决方案 10

4.1 降低产品成本，提升产品竞争力 10

4.2 设立专门的信用管理部门，对客户进行信用等级分级 11

4.3 建立应收账款追踪制度 11

4.4 完善销售人员离职应收账款对接问题 12

4.5 其他方式 12

结束语 14

参考文献 15

致谢 16

1. 绪论

1.1 研究背景

由于竞争市场越来越激烈，中小企业除了使用一些传统的营销策略以外，为了达到扩大市场的目的，通常会建立在商业信用的基础上采取营销手段。营销手段带来的好处有，直接增加销售的收入，扩大市场份额，强化中小企业的实力与地位，减少营业的成本。

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