中小企业应收账款的风险防范问题探析

摘要

应收账款是企业资产的重要组成部分,企业应收账款管理的有效与否直接影响到企业资金的流动和收益的实现.对中小企业而言,随着竞争的不断加剧和资金的紧张,应收账款不能按期收回,企业的资金周转率低,就会导致企业生产经营陷入困境.因此对应收账款风险的防范已成为中小企业经营管理中不容忽视的重要课题.%Accounts receivable is an important part of the assets of the enterprise. Whether the management of enterprise accounts receivable is effective or not directly affects the enterprise capital flow and the realization of the income. For small and medium-sized companies, with increasing competition and nervous capital, accounts receivable can't back on schedule, enterprise capital turnover is low, which will lead to the production and operation of enterprises is in trouble. So the account receivable risk prevention has become the important research subject in small and medium-sized enterprise management.