黑龙江省中小企业应收账款管理.doc

黑龙江省中小企业应收账款管理问题研究 - PAGE III - PAGE I 黑龙江省中小企业应收账款管理问题研究 Research on Accounts Receivable Management of Medium and small Enterprises of Heilongjiang Province 摘要 随着社会土义市场经济体制的逐步建立，黑龙江省中小企业已成为我省经济中一支重要力量。然而，长期以来，面对市场的激烈竞争，企业为了扩大市场销售，增加市场占有率，无可避免地将客户应收账期延长或增加赊销。应收账款是企业在经营活动过程中，因赊销商品、产品、原材物料等而向客户收取的款项，是一种商业信用性质的企业流动资产。 由于黑龙江省中小企业应收账款管理比较薄弱，形成了大量的长期未能收回的应收账款，从而发生资金链连接困难，财务状况严峻的情况。安全有效地管理应收账款是企业在发展过程中必须具备的条件,也是每一位企业决策者应高度重视的问题。因此，本文对黑龙江省中小企业应收账款管理问题进行一些分析，提出一点意见。本文对黑龙江省中小企业应收账款管理的重要性和如何加强黑龙江省中小企业应收账款管理的对策建议这两个方面进行了深入的分析和探讨。文章首先介绍了中小企业应收账款管理的重要性；其次简述了黑龙江省中小企业应收账款的现状以及与其他省份相比较的共性与区别；然后分析了黑龙江省中小企业应收账款产生的原因；最后文章重点探讨了如何加强黑龙江省中小企业应收账款管理的对策建议。 关键词： 黑龙江省 中小企业 应收账款  Research on Accounts Receivable Management of Medium and small Enterprises of Heilongjiang Province Abstract Medium and small enterprises have become one of the important mainstays of our province economy with gradual establishment of the socialist market economy system. However, for a long-term period, In order to enlarge the turnover and increase market share under keen competition, an extension of credit period or credit sales limit to customers cannot be avoided by the enterprise. Accounts receivable are ones that charge from the customers in the process of management because of the commodity, production and raw material that ticked by them, and in fact, it is current assets of an enterprise with the commercial credit property. Because the management of accounts receivable in Heilongjiang province is so weak that charge quantity of accounts receivable that have not been charged for a long period emerges. As that make the fund difficult to connect and also lead to the worse situation of the financial position. So, a safe effective management of accounts receivable with every manager should pay attention to because an essential condition with the development of an enterprise. Therefore, this thesis will discuss the problems in the management of accounts receivable and give some advice. This chapter analysis th