九州通应收账款管理研究摘要：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。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、行业集中度提升等宏观、中观因素的影响导致医药流通企业应收账款水平激增坏账风险加大应收账款管理问题凸显。故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管理问题进行剖析。

Research on Accounts Receivable Management of Jiuzhou Tong

Abstract: Accounts receivable refers to the currency funds used by the buyer during the sales process and is an important part of the company's current assets. In recent years, affected by macro and micro factors such as the downward trend of the national economy, the decline in consumer spending levels, the promotion of medical reform policies, and the increase in industry concentration, the level of accounts receivable of pharmaceutical circulation enterprises has increased sharply, and the risk of bad debts has increased, highlighting the problem of accounts receivable management. Therefore, this article takes Jiuzhou Tong as an example, and through the construction of the enterprise's accounts receivable full-process risk management (APRM) framework from macro, meso, and micro perspectives, it analyzes the accounts receivable management problems of Jiuzhou Tong comprehensively.

In the process of analyzing Jiuzhou Tong's accounts receivable, based on the constructed APRM framework, this article first selected different accounts receivable indicators and conducted a preliminary evaluation of Jiuzhou Tong's accounts receivable status from a micro and meso perspective. Secondly, through comprehensive consideration of the pre-control, mid-control, and post-control stages, the problems in its accounts receivable management were pointed out. Then, from macro, meso, and micro perspectives, the causes of its accounts receivable management problems were analyzed. Finally, optimization measures for Jiuzhou Tong's accounts receivable management problems were proposed for the pre-control, mid-control, and post-control stages.

Keywords: accounts receivable; full-process credit risk management; macro-meso-micro integration; pharmaceutical circulation enterprises; Jiuzhou Tong