医药行业应收账款管理研究——以H医药公司为例  

The Research on the Accounts Receivable in Pharmaceutical Industry——Take H Pharmaceutical Company as An Example

作　　者：杨霁钰 Yang Jiyu(Harbin University of Commerce,Harbin Heilongjiang 150000)

机构地区：[1]哈尔滨商业大学,黑龙江哈尔滨150000

出　　处：《对外经贸》2020年第7期52-55,共4页FOREIGN ECONOMIC RELATIONS & TRADE

摘　　要：近几年,随着“4+7带量采购”“两票制”等政策的出台,医药行业得以飞速发展。2020年初爆发的新冠肺炎疫情使得医药用品采购数量大幅增加,医药行业的应收账款数额急剧增加。另外,医药企业大量采用赊销方式作为促销手段,这种现象加剧了应收账款产生坏账的风险,此时优化应收账款的管理迫在眉睫。针对我国医药行业应收账款可能存在潜在较高风险,借鉴H医药公司应收账款管理体系并提出相关建议,以期对医药行业起到良好借鉴作用。In recent years,our country has issued"4+7 volume procurement","two invoice policy"and other relevant policies to support the pharmaceutical industry,which has been developing rapidly.The COVID-19 outbreak in early 2020 has increased the purchase of medical supplies,and the accounts receivable amount in the pharmaceutical industry has increased dramatically.In addition,pharmaceutical enterprises use credit sales as a means of promotion,which aggravates the risk of huge bad debts of accounts receivable.At this time,it is urgent to optimize the management of accounts receivable.In view of the potential high risk of receivables in China's pharmaceutical industry,this paper uses the receivables management system of H pharmaceutical company for reference and puts forward relevant suggestions in order to play a reference role in the pharmaceutical industry.

关 键 词：应收账款 应收账款管理 医药行业 赊销业务 风险 

分 类 号：F275[经济管理—企业管理]