目 录
标题······················································1
目录······················································2
摘要······················································3
1，某企业介绍·············································3
2.某企业应收账款管理的现状与问题分析··························3
2.1某企业应收账款管理的现状分析························3
2.2 某企业应收账款管理存在的问题······························4
2,2,1企业风险防范意识不强·································5
2,2,2相关管理制度不健全···································5
2,2.3未能树立正确的管理目标·······························5
3某企业应收账款管理管理的对策·································6
3.1对客户资信状况进行调查·····································6
3.2健全完善公司内部控制制度···································6
3.3加强应收账款管理各阶段的管理·······························7
3.3.1加强应收账款的事前管理···································7
3.3.2加强应收账款事中管理·····································7
3,3,3加强应收账款事后管理·····································7
结论·························································8
参考文献····················································8
【摘要】中国经济持续多年的高速发展，市场经济越来越发达，使得我们国家的企业在管理方面，特别是在财务管理方面不断取得新的进步。不过，在世界范围产业竞争日益激烈的今天，跟先进国家的先进企业相比，我们中国的企业无论是在产品质量方面，还是在企业管理方面，普遍处于落后的地位[5]。对于应收账款，笔者进行了概念和内涵的研究。对于风险防范措施的采取和过度授信管控，笔者提出了自己的看法。也以此给予同行业公司及面临同样问题的公司一些借鉴意见。
【关键词】中小企业；应收账款管理；问题；对策
