九州通应收账款风险管理：宏观、中观、微观视角下的全方位分析

近年来，受国民经济下行、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。

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.