1的贡献度超过了 80%，极大地解决了我国居民的就业问题。中小企业的长足发展对于社会的稳定团结具有重大意义，但应收账款核算问题严重制约着中小企业的发展，解决中小企业应收账款核算问题已经迫在眉睫。本文以石家庄金秋实工贸有限公司为例子，对中小企业应收账款管理现状及其存在的问题进行了分析，并对此提出了防范性措施。关键词：中小企业；应收账款核算；对策；应收账款管理；坏账准备2AbstractSince the reform and opening up, China's rapid development of small and medium-sized enterprises, in increase employment and expand foreign sales tax increases the transfer of rural surplus labor force are playing an increasingly important role and contribution of more than 80% of GDP in 2019 greatly solves the problem of employment of residents in our country the rapid development of small and medium-sized enterprises plays an important role in social stability unity, but accounts receivable accounting problems seriously restricts the development of small and medium-sized enterprises, solve the problem of small and medium-sized enterprise accounts receivable accounting is imminent Taking shijiazhuang jinqiushi industry and trade co., LTD as an example, this paper analyzes the current situation and existing problems of accounts receivable management in small and medium-sized enterprises, and puts forward preventive measure.Key words: small and medium-sized enterprises; accounts receivable accounting; Countermeasures3目 录1 绪论..................................................................................................................42 中小企业应收账款管述..................................................................................42.1 中小企业应收账款产原因...........................................................................42.2 中小企业应收账款管目标...........................................................................52.3 中小...
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