随着经济水平的提高和人们对健康的重视，在医疗卫生体制改革的大背景 下，我国医药行业快速发展，2019年全国医药行业销售规模已达到23097亿元。 随着 “两票制”的推行，加速了医药行业产业链中间枢纽医药流通行业的洗牌， 为了扩大销售、提高市场占有率以及稳固销售渠道，行业内企业不得不加大赊销 的力度，行业应收账款规模呈现逐年增加的趋势，2019年在A股上市的25家医 药流通企业平均每家的应收账款金额已高达到71.92亿元。取消药品加成、医保 控费等医疗体制改革政策的实施使得产业链终端的医疗机构收入大幅减少，作 为产业链中较弱势的一方，医药流通企业应收账款周转率逐年下降使企业资金 压力倍增。 对于流通行业只有应收账款的及时有效回收才能使资金快速地运转起来， 在市场竞争激烈及医疗改革政策实施的双重压力下，要提高医药流通企业应收 账款质量，需要结合当下政策背景有针对性的对公司应收账款管理进行优化。本 文首先对医药流通行业现状及医疗改革相关政策进行评介，在此基础上结合A 股上市的25家医药流通企业应收账款的质量，分析了二者对行业应收账款的影 响，并总结了行业应收账款质量的突出问题以及管控要点。接下来为了更深入地 探讨医药流通企业应收账款管理中的问题，笔者以Y公司为案例，结合行业数 据对其应收账款的质量进行了对比分析，根据实地调研掌握的Y公司应收账款 管理现状对其管理存在的问题进行了分析总结，在此基础上提出了公司应该加 强公司客户信用管理，将公立医疗机构纳入公司信用评级范围；完善应收账款催 收体系、规范催收流程；加强员工的绩效考核；建立健全应收账款管理制度；发 挥内部审计的监督作用；利用应收账款融资对风险进行转嫁和化解等六个方面 的建议。另外，结合当前医改的政策背景，还对Y公司提出了提升对政策的敏 锐度以及开设DTP药房等建议。 关键词：医药流通；应收账款管理；医疗改革 II Abstract Under the background of Health Care System Reform, with the development of China's economic level and the enhancement of public health awareness, China's pharmaceutical industry has also developed rapidly.The sales scale of the national pharmaceutical industry has reached 2309.7 billion yuan in 2019.The acceleration of the pharmaceutical circulation industry following with implementation of the " Two Invoice Policy ".In order to increasing sales,building market share and stabilizing distribution channels, the industries have to increase credit sales. The scale of accounts receivable in the industry is increasing year by year. The average amount of accounts receivable of each of the 25 pharmaceutical circulation companies listed in A shares in 2019 have reached 7.192 billion yuan. The implementation of medical reform policies such as abolishing drug mark up and medical insurance cost control has greatly reduced the income of medical institutions at the end of the industrial chain. As a relatively weak part in the industrial chain, the turnover rate of accounts receivable of pharmaceutical circulation enterprises has decreased year by year, which has doubled the financial pressure of enterprises. For the circulation industry, only the timely and effectively recovery of accounts receivable can make the funds are running fast. Under the dual pressure of fierce market competition and medical reform policy, in order to strengthen the management of accounts receivable of pharmaceutical circulation enterprises, it is necessary to combin with the current policy, then make targeted optimization. Based on the review of the current situation of the pharmaceutical circulation industry and the relevant policies of the medical reform, combined with the current situation of the accounts receivable of 25 pharmaceutical circulation enterprises listed in A shares, this essay analyzed the impact of the industries accounts receivable, and summarized the serious problems in the quality of the industry accounts receivable and the particularity of the accounts receivable management. In order to analyze the problems existing in the management of accounts receivable of pharmaceutical circulation enterprises, the author takes Y company as an example. Firstly, the relevant indicators of accounts receivable of Y III company are analyzed and compared with the datas of other listed pharmaceutical circulation enterprises. Combined with the current situation of it’s accounts receivable, the problems existing in the management of accounts receivable are analyzed. Finally, the suggestions of the company are put forward We should strengthen the company's customer credit management, bring public hospital into the company's credit rating range, improve the collection system of accounts receivable, standardize the collection process, strengthen the KPI of employees, set up the management system of accounts receivable, develop the supervision role of internal audit, and use accounts receivable financing to transfer and resolve risks. In addition, combined with the background of the current Health Care System Reform, it also give some suggestions for Y company to open DTP pharmacy and enhance the policy acumen. Key Words: Accounts Receivable Management; Pharmaceutical Circulation Enterprises; Health Care System Reform IV 目录 摘要 I Abstract ········· II 第一章 绪论 ···· 1 第一节 研究背景及研究意义 ··············· 1 一、研究背景 ·· 1 二、研究意义 ·· 2 第二节 文献综述 ·············· 2 一、关于应收账款管理理论的研究 ··········· 2 二、关于医药流通企业应收账款管理的研究 ················· 5 三、文献评述 ·· 5 第三节 研究内容与研究方法 ··············· 6 一、研究内容 ·· 6 二、研究方法 ·· 7 第二章 概念界定及理论基础 ············ 8 第一节 应收账款概念及其对企业的影响 ··············· 8 一、应收账款的概念 ··········· 8 二、应收账款对企业的影响 ·· 8 第二节 应收账款管理的相关理论 ········ 9 一、内部控制理论 ············ 10 二、信用管理理论 ············ 10 三、全面管理理论 ············ 11 第三节 应收账款质量分析方法 ········· 11 一、分析评价方法 ············ 11 二、应收账款质量的评价指标的选取 ······ 12 第三章 医改背景下医药流通行业应收账款现状分析 ······ 14 第一节 医药流通行业现状及医改相关政策评介 ··· 14 V 一、医药流通行业现状 ······ 14 二、医改相关政策评介 ······ 15 第二节 医药流通行业应收账款质量分析 ············· 17 一、样本、数据的选取与分析方法 ········· 17 二、医药流通行业应收账款规模分析 ······ 18 三、医药流通行业应收账款账龄分析 ······ 19 四、医药流通行业应收账款周转速度分析 19 五、应收账款质量总结 ······ 20 第三节 行业现状及医改政策对医药流通行业应收账款的影响 20 一、行业现状对医药流通行业应收账款的影响 ············ 20 二、医改相关政策对医药流通行业应收账款的影响 ······ 21 第四章 Y公司应收账款管理现状分析 ············· 24 第一节 Y公司概况 ········· 24 一、公司简介 24 二、公司经营情况 ············ 25 第二节 Y公司应收账款管理现状 ······· 25 一、应收账款的管理部门及分工 ············ 25 二、客户信用政策的制定标准 ··············· 26 三、Y公司应收账款日常管理 ··············· 27 四、应收账款质量分析 ······ 29 第三节 Y公司应收账款管理存在的问题 ·············· 33 一、客户信用管理体系不完善 ··············· 33 二、对应收账款缺乏动态监控 ··············· 34 三、催收效率低 ··············· 35 四、函证效果不佳 ············ 36 第四节 Y公司应收账款管理存在问题的原因分析 36 一、管理层对应收账款管理不重视 ········· 36 二、部门管理职能设置不合理 ··············· 37 三、绩效考核与回款脱节 ··· 37 第五章 Y公司应收账款管理改进建议 ············· 39 第一节 从内部管理角度对Y公司的建议 ············· 39 VI 一、强化客户信用管理 ······ 39 二、完善应收账款催收体系 43 三、加强员工绩效考核 ······ 44 四、完善公司制度建设 ······ 45 五、发挥内部审计的监督作用 ··············· 46 六、适度进行应收账款融资 46 第二节 从政策角度对Y公司的建议 ·· 46 一、提升企业对政策的敏锐度 ··············· 47 二、进行DTP药房零售业务拓展 ··········· 47 第