摘 要
中小企业在我国国民经济中占据重要地位，其发展状况对整体经济活力具有关键影响。然而，应收账款管理问题成为制约中小企业发展的瓶颈之一。本研究旨在探讨中小企业应收账款管理存在的问题并提出优化策略，以期改善企业资金周转效率，降低财务风险。通过对国内外相关文献的系统梳理，结合实地调研与案例分析，选取具有代表性的中小企业为样本，运用定性与定量相结合的研究方法，深入剖析了中小企业在应收账款管理方面面临的挑战，如信用评估体系不完善、账龄结构不合理、催收机制缺乏等。研究发现，有效的应收账款管理能够显著提升企业的现金流稳定性，增强市场竞争力。创新之处在于构建了一套适用于中小企业的应收账款综合评价指标体系，并提出了基于大数据技术的风险预警模型，为企业提供科学决策依据。此外，从制度建设、人员培训、信息化管理等方面提出了具体可行的优化建议，为解决中小企业应收账款管理难题提供了新思路，对促进中小企业健康发展具有重要的理论和实践意义。
关键词：应收账款管理 中小企业 现金流稳定性
Abstract
Small and medium-sized enterprises (SMEs) play a crucial role in China's national economy, with their development significantly influencing overall economic vitality. However, accounts receivable management has become one of the bottlenecks constraining SME development. This study aims to investigate the issues in accounts receivable management faced by SMEs and propose optimization strategies to improve capital turnover efficiency and reduce financial risks. By systematically reviewing relevant domestic and international literature, combined with field research and case analysis, this study selects representative SMEs as samples and employs a mixed-methods approach integrating qualitative and quantitative research. It thoroughly examines challenges such as an imperfect credit evaluation system, unreasonable aging structure of accounts, and lack of collection mechanisms. The findings indicate that effective accounts receivable management can substantially enhance cash flow stability and market competitiveness. An innovative contribution of this research is the construction of a comprehensive evaluation index system tailored for SMEs' accounts receivable management and the proposal of a risk warning model based on big data technology, providing a scientific basis for decision-making. Additionally, specific and feasible optimization recommendations are put forward from aspects such as institutional building, personnel training, and information management, offering new perspectives to address the difficulties in SMEs' accounts receivable management. This study holds significant theoretical and practical implications for promoting the healthy development of SMEs.
Keyword:Accounts Receivable Management Small And Medium-Sized Enterprises Cash Flow Stability
目 录
1绪论 1
1.1研究背景与意义 1
1.2国内外研究现状综述 1
1.3研究方法与技术路线 1
2应收账款管理现状分析 2
2.1中小企业应收账款规模特征 2
2.2应收账款周转率的影响因素 2
2.3不同行业应收账款管理差异 3
3应收账款管理存在的问题 4
3.1信用评估体系不完善 4
3.2催收机制执行不到位 4
3.3内部控制制度存在漏洞 5
3.4法律风险防范意识不足 5
4应收账款管理优化策略 5
4.1构建科学信用评价体系 6
4.2完善应收账款催收机制 6
4.3加强内部控制制度建设 7
4.4提升法律风险防控能力 7
结论 8
参考文献 9
致谢 10
中小企业在我国国民经济中占据重要地位，其发展状况对整体经济活力具有关键影响。然而，应收账款管理问题成为制约中小企业发展的瓶颈之一。本研究旨在探讨中小企业应收账款管理存在的问题并提出优化策略，以期改善企业资金周转效率，降低财务风险。通过对国内外相关文献的系统梳理，结合实地调研与案例分析，选取具有代表性的中小企业为样本，运用定性与定量相结合的研究方法，深入剖析了中小企业在应收账款管理方面面临的挑战，如信用评估体系不完善、账龄结构不合理、催收机制缺乏等。研究发现，有效的应收账款管理能够显著提升企业的现金流稳定性，增强市场竞争力。创新之处在于构建了一套适用于中小企业的应收账款综合评价指标体系，并提出了基于大数据技术的风险预警模型，为企业提供科学决策依据。此外，从制度建设、人员培训、信息化管理等方面提出了具体可行的优化建议，为解决中小企业应收账款管理难题提供了新思路，对促进中小企业健康发展具有重要的理论和实践意义。
关键词：应收账款管理 中小企业 现金流稳定性
Abstract
Small and medium-sized enterprises (SMEs) play a crucial role in China's national economy, with their development significantly influencing overall economic vitality. However, accounts receivable management has become one of the bottlenecks constraining SME development. This study aims to investigate the issues in accounts receivable management faced by SMEs and propose optimization strategies to improve capital turnover efficiency and reduce financial risks. By systematically reviewing relevant domestic and international literature, combined with field research and case analysis, this study selects representative SMEs as samples and employs a mixed-methods approach integrating qualitative and quantitative research. It thoroughly examines challenges such as an imperfect credit evaluation system, unreasonable aging structure of accounts, and lack of collection mechanisms. The findings indicate that effective accounts receivable management can substantially enhance cash flow stability and market competitiveness. An innovative contribution of this research is the construction of a comprehensive evaluation index system tailored for SMEs' accounts receivable management and the proposal of a risk warning model based on big data technology, providing a scientific basis for decision-making. Additionally, specific and feasible optimization recommendations are put forward from aspects such as institutional building, personnel training, and information management, offering new perspectives to address the difficulties in SMEs' accounts receivable management. This study holds significant theoretical and practical implications for promoting the healthy development of SMEs.
Keyword:Accounts Receivable Management Small And Medium-Sized Enterprises Cash Flow Stability
目 录
1绪论 1
1.1研究背景与意义 1
1.2国内外研究现状综述 1
1.3研究方法与技术路线 1
2应收账款管理现状分析 2
2.1中小企业应收账款规模特征 2
2.2应收账款周转率的影响因素 2
2.3不同行业应收账款管理差异 3
3应收账款管理存在的问题 4
3.1信用评估体系不完善 4
3.2催收机制执行不到位 4
3.3内部控制制度存在漏洞 5
3.4法律风险防范意识不足 5
4应收账款管理优化策略 5
4.1构建科学信用评价体系 6
4.2完善应收账款催收机制 6
4.3加强内部控制制度建设 7
4.4提升法律风险防控能力 7
结论 8
参考文献 9
致谢 10
