摘要应收账款是企业流动资产的重要组成部分。我国信用体系尚不完善和健全，企业进行应收账款管理特别艰难。因此，应收账款管理对每个企业都至关重要，特别是对缺乏管理和监控机制的中小企业来说，应收账款管理更为艰难和重要。在金融危机背景下，市场竞争激烈，缺乏风险防范意识的中小企业，为了扩大市场占有率，盲目赊销，致使应收账款总额居高不下；另一方面，中小企业规模小、制度不健全，再加上社会信用体系不完善，使应收账款回收变得困难，应收账款坏账比率过高。因此，加强应收账款管理对中小企业提高资金使用率、降低企业经营风险具有十分重要的意义。西方国家建立了完善的应收账款理论。由于国情和企业结构与西方国家的存在着很多不同，西方国家应收账款的管理模式尽管很先进和完善，但并不完全适用于我国企业，特别是我国中小企业。因此，本文重点研究我国中小企业应收账款管理。本文对以下内容阐述需要继续深入：应收账款管理理论；中小企业应收账款管理中存在的问题及产生原因的分析；加强中小企业应收账款管理相应的对策。关键词：中小企业；应收账款管理；存在问题；对策ABSTRACTTheaccountsreceivableisanimportantpartofcurrentassetsinenterprises.ThecreditsystemofChinaisnotperfectandsound,theaccountsreceivablemanagementofenterprisesisdifficult.Therefore,accountsreceivablemanagementisessentialforeverycompany.Especially,forthesmallandmediumenterprises,whichlackofmanagementandcontrolmechanisms,theaccountsreceivablemanagementismoredifficultandimportant.Sincethefinancialcrisis,marketishighlycompetitive.ThenSMES(smallandmediumenterprises)arelackofawarenessofrisk.Inordertoexpandmarketshare,SEMSoftensaleoncreditblindly,whichresultshighamountofaccountsreceivable.Ontheotherhand,SMESaresmallandhavedefectivemanagementsystem.Withtheimperfectsocialcreditsystem,itisdifficulttorecoveraccountsreceivable.Thentheratioofbaddebtswillbetoohigh.Therefore,strengtheningthemanagementofaccountsreceivablefinancingisofgreatsignificanceforSMEStoimproveutilizationoffundsandreducebusinessrisk.Westerncountriesestablishedacomprehensivetheoryoftheaccountsreceivablemanagement.Chinaisverydifferentfromwesterncountriesinstructureandtheconditions.Althoughtheiraccountsreceivablemanagementtheoryisveryadvancedandcomplete,itisnotcompletelyapplicabletoourcompanies,particularlySMESinChina.Therefore,thispaperfocusesonthemanagementofaccountsreceivableofSMESinChina.Thispaperwilldescribethefollowingthreerespectsin-depth:accountsreceivablemanagementtheory,receivablemanagementproblemsandthecausesoftheminSMES;solutionsofstrengtheningaccountsreceivablemanagementofSMES.朗读显示对应的拉丁字符的拼音KEYWORDS:SMES;Accountsreceivablemanagemen