摘要PAGE\*MERGEFORMATIIPAGE\*MERGEFORMATIPAGE\*MERGEFORMAT1摘要随着世界经济处于缓慢而脆弱的复苏周期中，制药行业之间的竞争正在不断地加剧。许多医药制造企业疏忽信贷销售管理，只是为了扩大销售然后占领更多的市场份额。因为信贷销售可以促进营业收入的增长，进而推动利润的增加，但是信贷销售的这部分收入不会转换为现金，而是被应收账款占用。如果制药公司的账款无法及时收回，则会影响公司资金的流通，并导致公司现金流危机。所以，怎样强化对医药制造企业应收账款管理的工作，尽可能的避免商业带来的风险风险，是现在医药行业所要研究的重点问题。本文的研究对象是瑞康医药公司，通过对应收账款相关理论的归纳总结，理论联系实际，仔细的对瑞康医药公司的应收账款管理现状进行了分析，进一步得出该企业在应收账款管理方面所存在的不足的地方，然后结合企业自身实际情况，针对企业内出现的有关应收账款管理方面存在的问题，提出了一些良好的建议。本文旨在通过分析研究能够真正的改善医药行业中针对应收账款存在的管理方面的问题，从而缓解现金流动不足造成的的压力，对其他医药企业的应收账款管理工作方面产生了一个启示作用，促进医药企业的发展。关键词：医药行业；应收账款管理；瑞康医药公司；ABSTRACTPAGE\*MERGEFORMATIIPAGE\*MERGEFORMAT1PAGE\*MERGEFORMATIIABSTRACTAstheworldeconomyinaslowandfragilerecoverycycle,thecompetitionamongthepharmaceuticalindustryisincreasing.Manypharmaceuticalcompanieshaverelaxedcreditsalesmanagementtoexpandsalesandgainmoremarketshare.Becausecreditsalescanpromotethegrowthofoperatingrevenue,andthenpromotetheincreaseofprofits,butthispartofcreditsalesrevenuewillnotbeconvertedintocash,butisoccupiedbyaccountsreceivable.Iftheaccountsofpharmaceuticalcompaniescannotberecoveredintime,itwillaffectthecirculationofthecompany'sfundsandleadtothecompany'scashflowcrisis.Therefore,howtostrengthenthemanagementofenterpriseaccountsreceivableandavoidbusinessrisksisthefocusofthepharmaceuticalindustry.TheresearchobjectofthisarticleisRuikangpharmaceuticalcompany,throughthesummaryoftherelevanttheoriesofaccountreceivable,theorywithpractice,carefultoRuikangpharmaceuticalcompanyaccountsreceivablemanagementpresentsituationisanalyzed,furtherconcludedthattheenterpriseexistinginaccountsreceivablemanagementisinsufficientplace,andthencombinedwiththeactualsituationofenterpriseforthebusinessenterpriseinsideoftheaccountsreceivablemanagementproblems,putforwardsomegoodadvice.Thepurposeofthispaperistotrulyimprovethemanagementofreceivablesinthepharmaceuticalindustrythroughanalysisandresearch,soastorelievethepressurecausedbyinsufficientcashflow,thereceivablesmanagementofotherpharmaceuticalenterprises