题目：云南白药公司应收账款管理存在的问题及对策摘要当前，市场竞争的激烈程度日益深化。在企业开展销售商品活动时，会倾向于赊销。赊销的应用，有利于企业提高自身销售量，减少库存，促进企业经济效益的提升。并且，在赊销活动中生成的应收账款，能够使企业的筹融资途径越来越宽泛，是企业贷款融资的信用支点。当然，任何事物都具有两面性，赊销本身也存在一定的弊端。随着赊销活动开展产生的应收账款，一旦变成坏账企业便会成为直接的损失者。鉴于此，应收账款管理被引入各大企业中。现阶段，我国部分企业应收账款管理较差，坏账水平较高。再加上自身企业信用系统构架缺失，导致企业生产经营受到了较大威胁。所以，对于企业来说，探析应收账款管理意义重大。论文研究分析了云南白药企业的对应收账款的管理，对现存的问题做了相对应的策略分析。首先介绍了应收账款的概念、应收账款管理的概念作用以及应收账款管理方法。其次分析了从应收账款事前控制制度有缺陷、事中缺乏对应收账款的动态追踪、事后缺少合理的补救措施等分析了云南白药公司应收账款存在的问题。最后根据企业当前存在的问题，提出了对应的措施：事前控制的建议包括设立独立的信用管理部门、降低应收账款的坏账风险；事中控制的建议包括提高应收账款周转率、加大对拖欠账款的催收；事后控制的建议包括加强赊销风险的后续控制、应收账款融资管理。本文希望通过对云南白药公司应收账款管理的分析所提出的对策对企业如何加强应收账款管理会有所启迪和帮助。关键词：制药企业；应收账款；信用政策；应收账款周转率IAbstractAtpresent,theintensityofmarketcompetitionisdeepeningdaybyday.Whenenterprisescarryoutsalesactivities,theytendtoselloncredit.Theapplicationofcreditsaleishelpfulforenterprisestoimprovetheirownsalesvolume,reduceinventory,andpromotetheimprovementofeconomicbenefits.Inaddition,theaccountsreceivablegeneratedinthecreditsalesactivitiescanmakethefinancingchannelsofenterprisesmoreandmorebroad,whichisthecreditfulcrumofenterpriseloanfinancing.Ofcourse,everythinghastwosides,andtherearesomedisadvantagesincreditsaleitself.Withthedevelopmentofcreditsalesactivities,onceaccountsreceivablebecomebaddebts,enterpriseswillbecomedirectlosers.Inviewofthis,accountsreceivablemanagementisintroducedintothemajorenterprises.Atpresent,someenterprisesinChinahavepoormanagementofaccountsreceivableandhighlevelofbaddebts.Inaddition,duetothelackofcreditsystem,theproductionandoperationofenterprisesarethreatened.Therefore,forenterprises,theanalysisofaccountsreceivablemanagementisofgreatsignificance.ThispaperstudiesandanalyzesthemanagementofaccountsreceivableofYunnanBaiyaoenterprises,andmakescorrespondingstrategicanalysisontheexistingproblems.Firstly,itintroducestheconceptofaccountsreceivable,thefunctionofaccountsreceivablemanagementandthemethodsofaccountsreceivablemanagement.Secondly,itanalyzestheproblemsexistingintheaccountsreceivableofYunnanBaiyaocompanyfromtheaspectsofthedefectsofthepriorcontrolsystemofaccountsreceivable,thelackofdynamictrackingofaccountsreceivable,andthelackofreasonableremedialmeasuresaftertheevent.Finally,accordingtothecurrentproblemsoftheenterprise,thecorrespondingmeasuresareputforward:thesuggestionsofpriorcontrolincludesettingupanindependentcreditmanagementdepartmenttoreducethebaddebtriskofaccountsreceivable;Thesuggestionsincludeincreasingtheturnoverrateofaccountsreceivableandincreasingthecollectionofoverdueaccounts;Thesuggestionsofpostcontrolincludestrengtheningthefollow-upcontrolofcreditsaleriskandthefinancingmanagementofaccountsreceivable.ThispaperhopesthatthroughtheanalysisoftheaccountsreceivablemanagementofYunnanBaiyao...
