九州通应收账款管理摘要：应收账款是企业在销售过程中被购买方所占用的货币资金是企业流动资产的重要组成部分关乎着企业的命脉。但是由于我国市场经济起步较晚目前社会信用体制机制建设尚未健全导致我国在应收账款管理问题上落后于西方发达资本主义国家。当前国内外大部分学者仅仅从微观角度对企业应收账款管理的事前、事中、事后进行分析并未考虑宏观因素和中观因素带来的影响。而以九州通为代表的医药流通企业近年来受到国民经济

Accounts Receivable Management of Jiuzhou Tong Abstract: Accounts receivable refer to the monetary funds used by the purchaser during the sales process, which are an important component of a company's working capital and are crucial to its survival. However, due to the late start of the market economy in China and the lack of a sound social credit system, China lags behind developed capitalist countries in accounts receivable management. Most scholars both at home and abroad have only analyzed the pre-, mid-, and post-management of accounts receivable from a micro perspective, without considering the impact of macro and meso factors. Jiuzhou Tong, as a representative pharmaceutical distribution enterprise, has experienced a significant increase in accounts receivable and an increase in bad debt risk due to the impact of macro and meso factors such as the downturn in national economic development, the decline in consumer spending, the promotion of medical reform policies, and the increase in industry concentration. Therefore, this article aims to analyze the accounts receivable risk management of Jiuzhou Tong by constructing an all-round enterprise accounts receivable full-process risk management (APRM) framework that combines macro, meso, and micro perspectives. This article first provides a detailed introduction to credit risk management and accounts receivable management theories. Secondly, it introduces the profile of Jiuzhou Tong and analyzes the industry status and accounts receivable characteristics of the pharmaceutical distribution industry. In terms of the construction of the enterprise accounts receivable full-process risk management (APRM) framework that combines macro, meso, and micro perspectives, this article not only considers the impact of macro factors such as national economic development, consumer spending levels, and social credit systems but also the impact of meso factors such as medical industry policies and development trends, as well as micro factors of the enterprise itself. An accounts receivable risk management pre-, mid-, and post-control mechanism is also established. In the process of analyzing Jiuzhou Tong's accounts receivable, this article selects different key indicators of accounts receivable to make a preliminary evaluation of Jiuzhou Tong's accounts receivable quality and points out the problems in Jiuzhou Tong's accounts receivable risk management. Through the construction of the APRM framework, the causes of Jiuzhou Tong's accounts receivable risk management are analyzed from macro, meso, and micro perspectives, and optimization measures for Jiuzhou Tong's accounts receivable risk management are proposed for the pre-, mid- and post-control stages of accounts receivable risk management. Keywords: Accounts Receivable; Enterprise Credit Risk Management; Full-process Credit Risk Management; Macro, Meso, and Micro Combination; Pharmaceutical Distribution Enterprise; Jiuzhou Tong