摘要

　　　应收帐款是企业营运资金管理的重要内容，管理是否合理将直接影响企业的营运资金周转和经营效益，关系到企业的现金流量和再生产的资金需要。中小企业对经济发展和社会稳定起着关键的促进作用，与大型企业相比，中小企业规模小、结构简单、管理思想落后，这使得中小企业在应收账款管理方面存在自身发展和市场经济不适应的状况，应收账款管理作为企业营运资金管理的重要组成部分应引起中小企业管理者的高度重视。中小企业应收账款成本的分析，内部控制的防范以及整体效率的提高和经营风险的降低也是需要关注的问题。

　　　本文从研究应收账款对中小企业的影响入手，分析了我国中小企业应收账款管理中实际存在的若干问题，并针对这些问题从制度建立、日常管理和事后控制等方面提出了中小企业应收账款管理的改进措施，充分发挥好商业信用具有的功能，为我国中小企业改善经营管理提供借鉴。

关键词：中小企业；应收账款；内部控制；赊销

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