(中小企业应收账款管理问题的研究——以水利机械为例1.docx

序号（学号）春大学旅游学院毕业设计（论文）中小企业应收账款管理问题的研究——以水利机械为例姓名于可新学院经济管理学院专业会计学班级会计123417班指导教师孙蕾（讲师）2016年6月6日中小企业应收账款管理问题的研究——以水利机械为例[摘要] 随着我国经济的腾飞，市场经济的日益繁荣,作为市场的主体——企业在市场中的竞争变得更加激烈。为了提高市场占有率，取得竞争优势，各个企业幵始通过赊销政策来增加产品的销售额。虽然这种政策在某个层面上来说可以促使企业扩大销售规模,使产品表面上激增销售量，但是与此相对应的是，企业的应收账款管理无法准确到位，问题层出不穷。因此很多企业在销售上就会面临一个问题:不使用赊销策略，企业便无法实现产品的有效销售,而选择赊销则往往会增加企业账款的管理难度，可能使企业面临账款管理风险,在科学有效的风险控管体制中，企业自信管理部门应该归属董事长或者总监理所领导,并且应独立于其他部门而存在。部门中人员主要的工作就是针对客户过往的信用状况，展开调查分析与监管,从而整理出客户拒付账款的风险水平。[关键词]应收账款；管理；问题；研究Research on the management of accounts receivable in small and medium sized Enterprises -- A case study of water conservancy machinery[Abstract]With the rapid development of our countrys economy, the market economy is becoming more and more prosperous. As the main body of the market, the competition in the market becomes more and more fierce. In order to improve market share, competitive advantage, and various enterprises to increase product sales beginning by credit policy. Although this policy in a certain level can encourage enterprises to expand sales scale, on the surface of the product sales surge, but correspondingly, enterprises should be the management of the accounts receivable is unable to accurately place, problems emerge in endlessly. So a lot of enterprises in the sales will face a problem: do not use credit strategy, enterprises will not be able to achieve effective sales, and the choice of credit often increase the difficulty of enterprise accounts receivable management, may make the enterprise accounts receivable risk management is facing, in scientific and effective risk control system, business confidence management departments should be vested in the board chairman or general supervision, and should be independent of the other departments. Department personnel, the main work is for the credit status of customers in the past, investigation and supervision, to sort out the risk level of customer non payment of accounts.[Key words]Accounts receivable; Management; Problem;