摘要

　　　應收帳款是企業營運資金管理的重要內容，管理是否合理將直接影響企業的營運資金周轉和經營效益，關系到企業的現金流量和再生產的資金需要。中小企業對經濟發展和社會穩定起著關鍵的促進作用，與大型企業相比，中小企業規模小、結構簡單、管理思想落后，這使得中小企業在應收賬款管理方面存在自身發展和市場經濟不適應的狀況，應收賬款管理作為企業營運資金管理的重要組成部分應引起中小企業管理者的高度重視。中小企業應收賬款成本的分析，內部控制的防范以及整體效率的提高和經營風險的降低也是需要關注的問題。

　　　本文從研究應收賬款對中小企業的影響入手，分析了我國中小企業應收賬款管理中實際存在的若干問題，并針對這些問題從制度建立、日常管理和事后控制等方面提出了中小企業應收賬款管理的改進措施，充分發揮好商業信用具有的功能，為我國中小企業改善經營管理提供借鑒。

關鍵詞：中小企業；應收賬款；內部控制；賒銷

ABSTRACT

　　　Accounts receivable is an important content to corporate working capital management. Whether the management is reasonable or not will directly impact on working capital turnover and economic benefits, and it also relate to the cash flow and financial needs of reproduction. As for economic development and social stability, SMEs plays an important role. Compared with large enterprises, the SMEs have smaller sizes, simple structures, backward managing thinking are what have made the Small and medium enterprises’ developed not suiting to market economy. So as an important part of the corporate working capital management, the Accounts Receivable management should be aroused a high attention by the SME managers. SMEs analysis cost of Accounts Receivable, internal controls prevent and the increase overall efficiency and reduce of business risk was also needs to pay much attention.

　　　This study raise some actual problem existed in our country’s SME accounts receivable management and put forward certain existed problem the receivables management with analysis the influence of accounts receivable to SMEs. What it put forward improves the accounts receivable of SMEs from establishing system, the day-to-day management and post-control aspects of SME receivables management. And so as to give full play to function of the good commercial credit which provide a reference for Chinese SMEs in improving their business management.

Keywords: SMEs ;Accounts receivable; Internal control;Credit