小微企业应付账款管理存在的问题及对策研究
小微企业作为经济体系不可或缺的一环，其运营效率和财务健康直接关系到整体经济环境的稳定性与活力。然而，在激烈的市场竞争中，小微企业普遍在应付账款管理方面遇到诸多挑战。本文全面审视了小微企业应付账款管理的现状，深入剖析了其中存在的问题。研究发现，小微企业在应付账款管理上主要面临四大挑战：内部控制不足导致审批流程不规范，信息透明度低；供应商管理不善，包括供应商选择不当、合同条款不明确等问题；资金管理不当，如资金预测不准确、付款方式不合理等；以及风险意识淡薄，缺乏财务风险防范措施。这些问题不仅影响了企业的资金流动性和运营效率，更可能对企业的长期发展构成严重威胁。为了有效应对这些挑战，本文提出了一系列优化对策。首先，加强内部控制，规范审批流程，提高信息透明度；其次，完善供应商管理，确保供应商选择的合理性，明确合同条款，维护良好的供应商关系；再次，优化资金管理，提高资金预测准确性，合理选择付款方式，降低资金占用成本；最后，增强风险意识，树立财务风险防范意识，建立应急处理机制，提高法律意识。
关键词：小微企业；应付账款管理；内部控制
Abstract
As an indispensable part of the economic system, the operational efficiency and financial health of small and micro enterprises are directly related to the stability and vitality of the overall economic environment. However, in the fierce market competition, small and micro enterprises generally encounter many challenges in the accounts payable management. This paper comprehensively examines the current situation of accounts payable management of small and micro enterprises, and deeply analyzes the existing problems. It is found that small and micro enterprises face four major challenges in accounts payable management: insufficient internal control leads to irregular approval process and low information transparency; poor supplier management, including improper supplier selection and unclear contract terms; improper fund management, such as inaccurate fund prediction, unreasonable payment method; and weak risk awareness and lack of financial risk prevention measures. These problems not only affect the capital liquidity and operational efficiency of enterprises, but also may pose a serious threat to the long-term development of enterprises. To effectively address these challenges, this paper proposes a series of optimization countermeasures. Firstly, strengthen internal control, standardize approval process and improve information transparency; secondly, improve supplier management, ensure the rationality of supplier selection, clarify contract terms, and maintain good supplier relationship; again, optimize fund management, improve fund prediction accuracy, reasonably select payment method and reduce capital occupation cost; finally, enhance risk awareness, establish financial risk prevention awareness, establish emergency handling mechanism and raise legal awareness.
Keywords: Small and micro businesses; accounts payable management; internal control
目录
摘 要 I
Abstract II
第1章 绪论 1
1.1 研究背景及意义 1
1.2 研究目的和内容 1
1.3 国内外研究现状 2
第2章 小微企业应付账款管理概述 3
2.1 小微企业应付账款的定义 3
2.2 小微企业应付账款的特点 3
2.2.1 易取性 3
2.2.2 筹资功能 4
2.3 小微企业应付账款管理的普遍模式 4
2.3.1 定期核对账目 4
2.3.2 及时处理异常情况 5
第3章 小微企业应付账款管理的主要流程 6
3.1 应付账款的确认与记录 6
3.2 应付账款的支付与结算 6
3.3 应付账款的核算与对账 6
第4章 小微企业应付账款管理存在的问题 8
4.1 账款记录不准确 8
4.2 支付流程不规范 8
4.3 供应商选择不当 9
4.4 内部控制机制不完善 9
第5章 小微企业应付账款管理的优化对策 10
5.1 完善账款记录与核算体系 10
5.2 优化账款支付与风险控制 10
5.3 加强供应商关系管理 11
5.4 强化内部监管与制度建设 11
结 论 12
参考文献 13
致 谢 14
