医药企业应收账款风险管理研究.doc

分类号 密 级 U D C 编 号 1 0 5 2 0 硕 士 学 位 论 文基于AHP的医药企业应收账款风险管理研究研究生姓名：孙燕指导教师姓名、职称：吕国营 副教授学科门类：管理学专业名称：社会医学与卫生事业管理研究方向：医院管理二○一一年五月中南财经政法大学学位论文独创性声明和使用授权声明学位论文独创性声明本人所呈交的学位论文，是在导师的指导下，独立进行研究所取得的成果除文中已经注明引用的内容外，本论文不含任何其他个人或集体已经发表或撰写的作品对本文的研究做出重要贡献的个人和集体，均已在文中标明本声明的法律后果由本人承担 论文作者（签名）： 年 月 日学位论文使用授权声明 本人完全了解中南财经政法大学关于收集、保存、使用学位论文的规定本人愿意按照学校要求提交学位论文的印刷本和电子版，同意学校保存学位论文的印刷本和电子版，或采用影印、缩印、数字化或其它复制手段保存论文；同意学校在不以营利为目的的前提下，建立目录检索与阅览服务系统，公布论文的部分或全部内容，允许他人依法合理使用。

保密论文在解密后遵守此规定） 论文作者（签名）： 年 月 日摘 要 医药行业是朝阳行业，国家统计局网站上截止到2009年末的数据显示，医药制造业企业单位数已从2000年的3301家增长到了6524家，增长幅度高达97.64%，平均每年数量增长率为99.76%另一方面，来源于该网站的其他资料显示，近几年来我国医药企业应收账款存在以下突出问题：无效成本率过高、平均坏账率高和平均账款拖欠天数长以2005年的数据为例，医药企业应收账款的这三项比较基准远远高于同期美国的统计数值，超出值分别为12.5%、7%和83天以上情况说明我国医药企业应收账款风险管理在方法及制度上存在着一定的漏洞和不足，而在竞争态势越来越激烈的行业环境走向下，医药企业的应收账款风险管理迫切需要从新的视角、采取更为多元化的研究思路来分析和解决目前困境，事实上在应收账款风险管理领域针对医药企业的行业研究才刚刚开始，这必将会给医药企业信用政策的制定、应收账款风险的监控和事后管理提供一些解决问题的方法和思路。

研究一般企业应收账款管理的文献有很多，但分行业进行研究特别是将重点放在医药行业的相关文章并不多见，绝大多数要么是分析医药企业的整体财务管理，如财务绩效评价、财务风险防范，要么是不分行业从一般企业的视角对应收账款进行风险评估和管理对策的研究工作而本文主要是以定量分析为基础，从一般企业的应收账款风险管理理论入手，结合特点集中于产品特性、销售模式等因素上的医药企业应收账款管理，以应收账款风险为总目标，利用层次分析法在企业自身经营状况和客户财务风险两个维度上对总目标进行层层解构和评价指标的初步筛选，然后通过两轮专家咨询在采纳其合理意见的情况下确定最终的子目标，并在此过程中完成对各个子目标相对于总目标重要性程度的赋值，通过对这些指标权重系数的排序可以看出，现金流动负债比率、现金支付比率和应收账款周转率是对医药企业应收账款风险影响最大的三个因素，因此以上研究表明，对医药企业和应收账款对象而言，现金链的流通是否顺畅是决定应收账款风险大小的重要环节针对以上问题的提出与分析，本文认为应当从信用控制和收账管理两方面对应收账款风险进行控制，从管理效率的角度出发，医药企业应将重点放在事中控制环节，首先要确定合适的赊销对象，然后根据客户财务风险状况、商业信誉，同时结合企业自身实际情况确定应收账款持有水平限额，进行信用额度控制，最后通过信用期限的设定缓解应收账款持有成本过高的问题，减少和降低医药企业应收账款风险。

关键词：应收账款；风险管理；AHP；医药企业ABSTRACT Pharmaceutical industry is a sunrise industry with booming development. National Bureau of Statistics Web site as of the end of the year 2009 data show that the number of pharmaceutical manufacturing enterprises from the year 2000 to 3301 increased to 6,524, an increase of up to 97.64%, the number of average annual growth rate of 99.76%. On the other hand, other information from the site shows that pharmaceutical companies in China in recent years accounts receivable of the following major problems: the high rate of invalid costs, the average bad debt rate and the average number of days accounts receivable outstanding long. To 2005 data, for example, pharmaceutical companies accounts receivable three benchmark far higher than the statistical value of the United States, exceeding the values ​​were 12.5%​​, 7% and 83 days. The above description of pharmaceutical enterprises in China accounts receivable risk management methods and systems in the existence of certain loopholes and shortcomings in the increasingly fierce competition in the industry trend towards the environment, the pharmaceutical company's urgent need for risk management of accounts receivable From a new perspective, a more diverse range of research ideas to analyze and resolve the current difficulties, in fact, the field of risk management in the accounts receivable industry research for the pharmaceutical industry has only just begun, which will give pharmaceutical companies credit policies Accounts receivable risk management control and after a number of methods and ideas to solve the problem. There are many documents about the research on receivable accounts management of general business, however, articles focusing on the pharmaceutical industry-related are quite rare. The majority of the research is either on the overall financial management of pharmaceutical companies, such as financial performance evaluation, financial risk, risk assessment and receivable accounts management strategies or from the general business regardless of industry. The quantitative analysis of this paper is based on accounts receivable from the general business risk management theory, combining features of focus on product characteristics, sales model, pharmaceutical companies and other factors on the accounts receivable management, accounts receivable risk as the overall objective, the use of AHP in their own operations and clients on financial risk overall goal of the two dimensions of layers of deconstruction and evaluation indicators for the initial screening, and then through two rounds of expert advice and accept their reasonable views in the case of determine the final sub-goals, and in the process to complete the objectives of the various sub-degree relative importance of the overall goal of the assignment, by the weight coefficients of these indicators can be seen that sort of cash flow debt ratio, cash ratio and receivables turnover rate of money pharmaceutical companies accounts receivable is the most influential of the three risk factors, so the above results show that the pharmaceutical companies and the object accounts rece。