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应收账款是企业流动资产的重要组成部分。随着市场竞争不断加剧,应收账款对企业的发展也是相当重要的。它既能给企业带来好处,但也由于种种原因会使得应收账款造成企业资产负债率过高,贴现成本高,成本上升效益下滑等,给企业带来了较大损失。由于应收账款的加大,应收账款风险问题也无处不在,加强对应收账款的核算和管理,影响到企业的生死存亡。本文从应收账款风险的角度出发,对小企业日常经营活动中常见的问题作了总结,并提出了一些切实可行的管理建议和控制策略。
Accounts receivable is an important part of the company’s current assets. As market competition continues to intensify, accounts receivable are also of great importance to the development of enterprises. It can not only bring benefits to the enterprise, but also causes the loss caused by the accounts receivable due to various reasons, such as high debt-to-asset ratio, high cost of discounted bills and falling cost-effectiveness. Due to the increase of accounts receivable, the risk of accounts receivable is also everywhere, to strengthen the accounts receivable accounting and management, affecting the survival of enterprises. Based on the risk of accounts receivable, this article summarizes the common problems in daily business activities of small enterprises and puts forward some practical management suggestions and control strategies.