摘 要在市场经济快速发展的今天，增加市场的占有率、提高销售份额是医药企业占据市场的关键。因此，信用销售也应运而生。赊销有利于产品的促销，但同时也加大企业应收账款的及时回收的风险，占用大量的流动资金，一定程度上易引发财务危机。因此，针对我国市场的特殊行情，有效管理应收账款，对现有问题提供合理的管理建议，是现代医药企业管理的关键。以当下医药行业发展背景为基础，对某大药房有限公司应收账款风险管理进行科学系统的研究。简要概述近几年来医药行业的发展和应收账款发展的状况，同时说明某大药房有限公司应收账款的现状、特点，进一步分析某大药房应收账款产生风险的外部客观原因及内部主观原因。最后，重点探讨了沈阳三恩堂大药房为在防止应收账款风险管理的同时，对应收账款的信贷管理方针和应收账款的监督体制进行说明和分析，提出切实可行的建议。为了达到有效规避企业应收账款风险的目的。作为企业金融资本管理的重要内容之一的应收账款管理，各医药企业也日渐重视对应收账款的管理。关键词： 应收账款； 信用风险； 赊销业务AbstractWith the rapid development of the market economy, it is very important for pharmaceutical companies to increase market share, increase market share and sales share. So credit sales have also begun. Credit sales are helpful for the promotion of products, but they also increase the risk of timely return of corporate bonds. Having a large amount of liquid funds can also easily trigger a financial crisis to a certain extent. Therefore, according to China's special market conditions, effective management of bonds and proposals for reasonable management of existing issues are the core of modern pharmaceutical company management.This content is the background of the development of Hujiang Pharmaceutical. It has carried out a scientific and systematic study of the current account risk management of Shenyang Yam Co., Ltd., and made a brief summary of the development of the pharmaceutical industry and the development of accounts receivable in recent ...
