中小企业应收账款管理存在的问题及对策分析

AbstractSince the reform and opening up,China's rapid development of small andmedium-sized enterprises,in increase employment and expand foreign sales taxincreases the transfer of rural surplus labor force are playing an increasingly importantrole and contribution of more than 80%of GDP in 2019 greatly solves the problem ofemployment of residents in our country the rapid development of small andmedium-sized enterprises plays an important role in social stability unity,but accountsreceivable accounting problems seriously restricts the development of small andmedium-sized enterprises,solve the problem of small and medium-sized enterpriseaccounts receivable accounting is imminent Taking shijiazhuang jinqiushi industryand trade co.,LTD as an example,this paper analyzes the current situation andexisting problems of accounts receivable management in small and medium-sizedenterprises,and puts forward preventive measure.Key words:small and medium-sized enterprises;accounts receivable accounting;Countermeasures2