杨霁钰

[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。

[关键词]应收账款;应收账款管理;医药行业;赊销业务;风险

[中图分类号] F275                 [文献标识码] A                 [文章編号] 2095-3283（2020）07-0052-04

The Research on the Accounts Receivable in Pharmaceutical Industry

——Take H Pharmaceutical Company as An Example

Yang Jiyu

（Harbin University of Commerce， Harbin Heilongjiang 150000）

Abstract： 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.

Key Words： Accounts Receivable; Accounts Receivable Management; Pharmaceutical Industry; Payment after Sales; Risks

一、引言

应收账款是指在企业销售商品或提供劳务时，向购买单位或接受劳务单位收取的包括商品价款、相关税费、代垫的各项费用在内的款项。应收账款管理涉及对存货物资的盘活和资金的使用效率，是对企业内应收账款进行有效的计划、组织、控制、监管，以便达成更好为企业服务的目标。

我国医药行业的销售流程是：医药生产厂商—药品流通企业—医疗服务机构。医院、药店等医疗服务机构再根据其药品销售情况，将款项打给药品流通企业，药品流通企业再将货款支付给医药生产企业。这种销售模式大大增加了应收账款的数额和回款时间。特殊的销售模式为医药行业应收账款管理增加了困难，如对应收账款管理不加重视，则会影响企业的资金周转和营运能力，间接影响企业长期发展。……