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随着近些年来中国经济发展速度的放缓以及整体金融环境的紧缩,以致我国中小企业整体回款周期不断延长导致应收账款逐年攀升的同时风险也在日益增加。应收账款的风险管理成为中小企业持续健康发展的一大困扰。本文通过对目前中小企业应收账款的现状进行剖析,对应收账款的风险进行了识别,并制定出切实可行的措施来降低中小企业应收账款的风险。从而帮助中小企业提升管理水平,降低经营风险,促使其健康持续的发展。
With the slowdown of China’s economic development in recent years and the tightening of the overall financial environment, as a result, the overall payment cycle of SMEs in our country has been continuously prolonged, resulting in a rising risk of escalating accounts receivables. The risk management of accounts receivable has become a major disturbance to the sustained and healthy development of SMEs. In this paper, the current status of accounts receivable SMEs are analyzed, the risk of accounts receivable were identified and worked out practical measures to reduce the risk of accounts receivable SMEs. So as to help SMEs improve their management level, reduce operational risks and promote their healthy and sustainable development.