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发布时间：2023-11-11 22:38:09 来源：文档文库

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摘要：................................................................................1关键词：..............................................................................1Abstract：............................................................................1KeyWords：...........................................................................1一．应收账款的概述
....................................................................2(一应收帐款的定义................................................................2（二）应收账款的功能..............................................................2二．中小企业财务管理现状..............................................................3三．中小企业应收账款形成的原因
........................................................3（一）外部因素....................................................................4（二）内部因素....................................................................4四．应收账款对中小企业生产经营的潜在危害..............................................5（一）降低企业的资金使用效率......................................................5（二）增加企业风险成本............................................................5（三）加速企业的现金流出..........................................................6（四）影响企业的营业周期..........................................................6（五）增加企业的机会成本..........................................................6（六）影响企业的盈利状况..........................................................6五．应收账款管理目标以及实现此目标的措施和对策........................................7（一）应收账款管理的目标..........................................................7（二）应收账款管理措施
............................................................71.应收账款的事前控制..........................................................72.应收账款的事中控制..........................................................93.应收账款的事后控制
..........................................................9六．结论.............................................................................11参考文献
.............................................................................12
致谢
...........................................................................13

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