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随着我国市场经济的不断发展和完善,企业间的竞争越来越激烈,为了扩大市场份额,增强竞争能力,企业纷纷向客户提供赊销业务,因而应收账款已经成为企业生产和发展的一个重要因素。本文通过对应收账款的基本概念、产生的原因作初步介绍,进而分析中小企业在应收账款管理上存在的主要问题,最后讨论了如何更好地加强应收账款的全过程的管理。一、引言改革开放30多年来,我国中小企业逐渐崛起,覆盖国民经济各个领域,已经成为推动国民经济和社会发展的一股
With the continuous development and improvement of the market economy in our country, the competition among enterprises is more and more fierce. In order to expand the market share and enhance the competitive ability, the enterprises have provided the credit business to the customers in succession, so the accounts receivable have become one of the enterprises’ production and development Key factor. In this paper, the basic concepts of receivables, the reasons for the initial introduction, and then analyze the main problems of SME in the accounts receivable management, and finally discussed how to better strengthen the management of the whole process of accounts receivable . I. INTRODUCTION Since the reform and opening up for more than 30 years, the gradual rise of China’s small and medium-sized enterprises has covered all areas of the national economy and has become a part of promoting the national economy and social development