Research On Risk Management Of Accounts Receivable Of Nanjing Pharmaceutical Under New Medical Reform Policy

With the new medical reform policies have issued and implemented,the concentration of pharmaceutical circulation industry in China is gradually increasing,and the market share and resources are rapidly focusing on leading enterprises across regions,network,decided to future medicine circulation enterprise core competitive ability is the main liquidity management ability and the market size.Under the new medical reform policy,in order to consolidate and expand the market scale,pharmaceutical distribution enterprises have adopted credit sales to enhance their brand influence and market share.The scale of receivables has increased rapidly,and the turnover speed of receivables has slowed down,which has increased the difficulty of enterprise receivables risk management.The research on the risk management of accounts receivable is conducive to improving the management level of accounts receivable of pharmaceutical commercial companies and has important practical significance for the development and reform of the industry.Nanjing Pharmaceutical,as a regional leader,ranks top 10 in the domestic pharmaceutical circulation industry.It is of typical significance to select Nanjing Pharmaceutical as a case study company.In recent years,the scale of receivables and the proportion of receivables in current assets of Nanjing Pharmaceutical continue to rise,and the turnover speed of receivables slows down.The purpose of this study is to make Nanjing Pharmaceutical better manage the risk of receivables.Through data analysis,comparative analysis and chart analysis methods such as analysis of Nanjing Pharmaceutical accounts receivable risk management level,find the Nanjing Pharmaceutical internal and external factors affecting the accounts receivable risk,based on the AHP-accounts receivable risk assessment of the risk matrix method,proposed targeted accounts receivable risk management plan,improve the ability of corporate liquidity management,alleviate the pressure of the money,For the enterprise better operation and development escort.This article combines the risk of accounts receivable and the pharmaceutical circulation industry,and starts with the current situation of the industry under the new medical reform policies such as "two-invoice system",and selects Nanjing Pharmaceutical as a specific case study.The risk assessment method of accounts receivable based on AHP-accounts receivable risk assessment of the risk matrix method,is adopted to elaborate and analyze the factors influencing accounts receivable risk.The conclusion is that Nanjing Pharmaceutical needs to establish a management system for the whole life cycle of accounts receivable,from the three aspects of accounts receivable before,after,set up an independent credit management department in advance,improve the credit evaluation system;In order to improve the quality of accounts receivable,a dynamic management mechanism for accounts receivable should be established,and the construction of accounts receivable should be strengthened.Afterwards to improve the receivables collection system,appropriate transfer of receivables risk,timely update and improve customer credit files.