摘要近些年，许多企业采用赊销的手段销售商品，来扩大营销规模和销售收入、增强企业在市场上的竞争力，但随之而来的是应收账款带来的呆账、坏账风险。本文对仁和药业有限公司应收账款管理产生的问题进行分析，提出解决问题的对策。本文首先对应收账款对医药行业的影响进行简单绪论阐述，再罗列出了应收账款和应收账款管理相关理论及说明其对企业的重要性，接下来了解仁和药业公司背景情况，对比近三年的财务数据，作出较深入、细致的分析研究，然后结合内外部原因分析，揭示了企业应收账款管理过程存在的各种问题，文章的最后是本文重点内容，即运用事前控制、事中监督和事后管理的方式解决企业出现的问题，对于企业提高应收账款管理水平、降低经营风险、增强市场竞争优势具有重要的意义。关键词：应收账款赊销坏账损失AbstractInrecentyears,manyenterpriseshaveadoptedthemeansofsellinggoodsoncredittoexpandthescaleofmarketingandsalesrevenueandenhancethecompetitivenessofenterprisesinthemarket.However,thefollowingistheriskofbaddebtsandbaddebtsbroughtbyaccountsreceivable.ThisarticleanalyzestheproblemofaccountreceivablemanagementinRenhepharmaceuticalcompany.Andputforwardthecountermeasurestosolvetheproblem.Firstly,thispapergivesabriefintroductiontotheinfluenceofaccountsreceivableonthepharmaceuticalindustry.Secondly,itliststhetheoreticalknowledgeofaccountsreceivableandaccountsreceivablemanagementandtheirimportancetoenterprises.Next,itunderstandsthebackgroundofRenhePharmaceuticalCompany,comparesthefinancialdataofthepastthreeyears,andmakesamorein-depthanddetailedanalysisandresearch.Then,itrevealsvariousproblemsexistinginthemanagementprocessofaccountsreceivableofenterprisesbycombiningtheexplorationofinternalandexternalreasons.Finally,itisthekeycontentofthispaper.Thatistosay,itisofsignificantmeaningforenterprisestoraisethemanagementstandardofaccountsreceivable,reduceoperationalthreatsandenhancemarketcompetitiveedgetosolveproblemsarisingfromenterprisesbymeansofpriorcontrol,in-processsupervisionandafter-processmanagement.Keywords:AccountsreceivableSelloncreditBaddebtlosses目录TOC\o"1-2"\h\uHYPERLINK\l"_Toc33217120"一、绪论PAGEREF_Toc33217120\h1HYPERLINK\l"_Toc33217121"二、应收账款管理相关理论PAGEREF_Toc33217121\h1HYPERLINK\l"_Toc33217122"（一）应收账款的概念PAGEREF_Toc33217122\h1HYPERLINK\l"_Toc33217123"（二）应收账款的作用PAGEREF_Toc33217123\h1HYPERLINK\l"_Toc33217124"（三）应收账款管理的概念PAGEREF_Toc33217124\h2HYPERLINK\l"_Toc33217125"