摘要：当前我国经济发展速度十分良好是有目共睹的，在这种经济状态下，企业会采取两种方式进行销售，一种是固定销售额模式，另一种是扩大销售额模式模式。现销可以保证账款的及时，但是企业往往会选择更加冒险的方式，那就是赊销。赊销手段也是一把双刃剑，益处是赊销可以让企业销售数量增加，企业可以不用在激烈的市场竞争中被压的喘不过气，因此很多中小企业都愿意冒险尝试这种方法；这种销售模式会给企业的应收账款带来很大的负担是带来的弊端，甚至企业破产都是有可能的。对于这些存在的问题，企业应通过建立客户信息档案、完善企业内控制度、加强应收账款管理、树立法律维权意识等内外部手段降低应收账款带来的风险，才有可能维系企业的正常运营从而得到发展。本文对这些实际存在于中小企业中应收账款中的问题进行阐述，对应收账款较高原因给予充足的解决方法，认识到如果应收账款管理不当会给企业带来怎样的不利，得出了必须要严肃处理应收账款管理中出现的问题才能促进企业健康持续发展这一理论。

关键词：应收账款；中小企业；风险管制；内部控制；风险防御

Study about risk prevention and management of accounts receivable of small and medium-sized enterprises

Abstract：Under the current market economy system, China's rapid economic development, in this economic state, enterprises will be sold through the current sales and sale of two ways to sell products, the current sales can guarantee the timely account, but the enterprise will often choose a more risky way which is credit. It also has two different sides, the benefit is that the sale of credit will lead to increase in the number of enterprises sales, and eventually bring plenty of profits to enterprises, for a long time, so many SMEs are willing to take the risk of trying this method; May give the enterprise's hair Zhang to bring the corresponding harm, the serious words can cause the enterprise to collapse and so on phenomenon. For these problems, enterprises should establish the customer information file, improve the internal control system, Change the mode of management of accounts receivable, establish legal rights awareness and other internal and external means to reduce the risk of accounts receivable, and enhance long-term sustainable development of mid-small enterprises. This paper starts from the risk problems in the management of accounts receivable of small and medium-sized enterprises, and after analysis the formation of the enterprises accounts receivable risk of the small and medium-sized enterprises, realizes that the improper account receivable management will bring great harm to the enterprises, It is concluded that the problem of the management of accounts receivable should be treated with caution in order to promote the sustainable development of enterprises.

Key words： accounts receivable ; Small and medium enterprises; risk prevention; internal control; risk management

目  录

绪论1

一、我国中小企业理论简述 2

（一）中小企业界定简述2

（二）中小企业现状 2

二、应收账款相关内容简述3

（一）应收账款简述3

（二）应收账款特点3

（三）应收账款作用4

三、我国中小企业应收账款管理中出现的情况5

四、中小企业应收账款较高原因6

（一）外部因素6

1、客户付款过程出现问题6

2、银行银根紧6

3、市场衰退6

（二）内部因素7

1、企业及产品竞争力不足7

 2、考评机制不合理、约束体系不健全7

 3、目光狭隘，风险意识低下7

 4、企业内部控制不严7

5、法律保护意识薄弱8

6、企业会计监督缺失8

五、缺乏正确的应收账款管理意识对企业的影响9