论金融危机下xx市中小企业应收账款的管理

应收账款作为企业流动资金的重要组成部分，是企业加强资金管理，提高资金运营能力的关键所在。然而2007年4月，以美国为开端的全球性金融危机发生以来，对我国中小企业影响颇大。我国企业的生存与发展遇到了前所未有的困难和挑战。因此,研究金融危机下企业应收账款的管理,减少坏账的发生，防止资产流失,建立企业应收账款全面管理措施,对企业渡过难关,增强竞争力具有重要的指导意义。本文首先介绍了关于应收账款的一些相关理论知识和分析方法，在大家都对其有一定的了解后，主要根据温州一些中小企业现状介绍了应收账款的成因及存在的问题。在对成因分析之后针对存在的问题提出了管理的对策建议。希望这些建议能对一些企业有参考作用。
关键词：金融危机；中小企业；应收账款管理

On the financial crisis in Wenzhou small and medium-sized enterprises under the management of accounts receivable
Abstract: Account Receivable, an essential part of business liquidity, is the key to tightening up the management of funds and enhancing the ability of operating fund. However, the global financial crisis triggered by the United States in April, 2007, has exerted great impact on small and medium-size businesses in our country. How to survive and thrive during the crisis? When confronted with unprecedented difficulties and challenges. Thus, management on Account Receivable of establishing comprehensive management of Account Receivable has an instructional significance to go through the crisis so as to reduce the bad debts, prevent the loss of assets, as well as enhance competitiveness. Firstly, this thesis introduces some relevant theories and analysis methods. According to some Account Receivable issues in small and medium-size businesses in Wenzhou, the cause and its existing problems will be analyzed backed by some understanding. In the last part of the thesis, some strategy and suggestion will be given for how to cope with the problems. Hopefully, it will give a certain reference to some businesses.
Keyword: financial crisis; small and medium-sized enterprises; the management of accounts receivable

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