近年来受到国民经济发展下行、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。本文基于构建的APRM 框架首先选取了不同的应收账款相关指标从微观及中观视角出发对九州通应收账款现状进行了初步评价其次从事前、

In recent years, due to macro and meso factors such as the downward trend of the national economy, the promotion of medical reform policies, and the increase in industry concentration, the level of accounts receivable and bad debt risk of pharmaceutical distribution enterprises has increased, and the problem of accounts receivable management has become prominent. Therefore, this article takes Jointown as an example and constructs an Accounts Receivable Process Risk Management (APRM) framework from a macro, meso, and micro perspective to comprehensively analyze the accounts receivable management issues of Jointown.

Based on the constructed APRM framework, this article first selects different accounts receivable related indicators to preliminarily evaluate the current situation of Jointown's accounts receivable management from a micro and meso perspective. Secondly, considering the control stages of before, during, and after, the problems in Jointown's accounts receivable management are pointed out. Then, from macro, meso, and micro perspectives, the causes of Jointown's accounts receivable management problems are analyzed. Finally, optimization measures are proposed for Jointown's accounts receivable management problems in the before, during, and after control stages