摘要:應收賬款是企業流動資產的重要組成部分。我國信用體系尚不完善和健全，企業進行應收賬款管理特別艱難。因此，應收賬款管理對每個企業都至關重要，特別是對缺乏管理和監控機制的中小企業來說，應收賬款管理更為艱難和重要。

　　　市場競爭激烈，缺乏風險防范意識的中小企業，一方面，為了擴大市場占有率，盲目賒銷，致使應收賬款總額居高不下；另一方面，中小企業規模小、制度不健全，再加上社會信用體系不完善，使應收賬款回收變得困難，應收賬款壞賬比率過高。因此，加強應收賬款管理對中小企業提高資金使用率、降低企業經營風險具有十分重要的意義。

　　　西方國家建立了完善的應收賬款理論。由于國情和企業結構與西方國家的存在著很多不同，西方國家應收賬款的管理模式盡管很先進和完善，但并不完全適用于我國企業，特別是我國中小企業。因此，本文重點研究我國中小企業應收賬款管理。

　　　本文對以下內容闡述需要繼續深入：應收賬款管理理論；中小企業應收賬款管理中存在的問題及產生原因的分析；加強中小企業應收賬款管理相應的對策。

關鍵詞:中小企業；應收賬款管理；存在問題；對策

Abstract:The accounts receivable is an important part of current assets in enterprises. The credit system of China is not perfect and sound, the accounts receivable management of enterprises is difficult. Therefore, accounts receivable management is essential for every company. Especially, for the small and medium enterprises, which lack of management and control mechanisms, the accounts receivable management is more difficult and important.

 market is highly competitive. Then SMES (small and medium enterprises) are lack of awareness of risk. In order to expand market share, SEMS often sale on credit blindly, which results high amount of accounts receivable. On the other hand, SMES are small and have defective management system. With the imperfect social credit system, it is difficult to recover accounts receivable. Then the ratio of bad debts will be too high. Therefore, strengthening the management of accounts receivable financing is of great significance for SMES to improve utilization of funds and reduce business risk. 

Western countries established a comprehensive theory of the accounts receivable management. China is very different from western countries in structure and the conditions. Although their accounts receivable management theory is very advanced and complete, it is not completely applicable to our companies, particularly SMES in China. Therefore, this paper focuses on the management of accounts receivable of SMES in China.

This paper will describe the following three respects in-depth: accounts receivable management theory, receivable management problems and the causes of them in SMES;  solutions of strengthening accounts receivable management of SMES.

Key Words：SMES,Accounts receivable management,Problems and causes,Solutions