近年来受到国民经济发展下行、居民消费水平下降医改政策推进、行业集中度提高等宏观、中观因素的影响导致企业应收账款水平激增坏账风险加大应收账款风险管理问题凸显。本文拟以九州通为例通过构建宏、中、微观结合视角下的企业应收账款全程风险管理APRM框架全方位的对九州通应收账款风险管理问题进行剖析。翻译一下以上内容

In recent years, due to the downward trend of the national economy, a decrease in consumer spending, the implementation of healthcare reform policies, and increased industry concentration, the level of accounts receivable for enterprises has increased significantly, resulting in increased bad debt risks and highlighting the need for accounts receivable risk management. Using Jiuzhou Tong as an example, this article proposes a comprehensive accounts receivable risk management (APRM) framework from macro, meso, and micro perspectives to analyze the accounts receivable risk management issues of Jiuzhou Tong