摘 要作为一种有效的促销手段，赊销已成为各个企业的重要交易方式之一，因赊销而产生的应收账款也越来越引起企业管理者的注意。企业对应收账款管理的效率的高低会直接影响到企业的经营发展，但企业在面对应收账款的发生时也不必惊慌，而是应正确合理地运用应收账款，使其处于有序的良性循环状态。本文以健帆生物公司为例，从应收账款账龄、应收账款周转率等方面调查了企业应收账款管理的现状，并在此基础上对其进行分析得出企业在应收账款管理问题上尚存在一些问题，如客户信用管理体系不健全、经营业绩考核制度不合理等，然后针对相关问题提出有效的解决建议，以期为企业应收账款管理提供借鉴，从而降低企业的经营风险，实现企业经济效益最大化的目的。关键词：应收账款 医疗器械 信用管理AbstractAs an effective means of promotion, credit sale has become one of the important ways of business transactions. The efficiency of the accounts receivable management will directly affect the business development of the enterprise, but the enterprise should not panic in the face of the occurrence of accounts receivable, but should correctly and reasonably use accounts receivable, so that it is in an orderly virtuous circle. Based on health sails biotechnology company as an example, this paper from the accounts receivable aging, the respect such as accounts receivable turnover ratio on a survey of the status quo of enterprise accounts receivable management, based on the analysis of its concluded that enterprises also have some problems on accounts receivable management problems, such as customer credit management system is not sound, business performance appraisal system is not reasonable, etc., and then effective solving Suggestions for related problems, so as to provide reference for enterprise receivables management, so as to reduce the management risk of the enterprise, the purpose of maximizing economic benefit of enterprise.Key words: Accounts receiva...
