The Risk Control of Accounts Receivable for SMEs

摘要

In recent years, as the rapid development of private economy, the small-and-medium-sized enterprises (SMEs) have made significant achievements and become an important force in economic and social development. Compared to the large enterprises, the SMEs have weaker market competition either in organizational structure, management level or in scale in the crisis environment. They are more sensitive for macroeconomic changes in the situation. So risk management is especially important for SMEs and management for accounts receivable in SMEs is one of the part. Started from the characteristics of production and management for SMEs, this paper analyzes the special requirements of accounts receivable; then learns the advanced methods and concepts of risk diversification for accounts receivable based on the study of problems which exist in the risk management of accounts receivable in SMEs; finally, proposes some recommendations that meet the risk management of accounts receivable for SMEs, and expects the risk management model of accounts receivable will be applied to the SMEs and enable SMEs to achieve better development.