摘要作为一种有效的促销手段，赊销已成为各个企业的重要交易方式之一，因赊销而产生的应收账款也越来越引起企业管理者的注意。企业对应收账款管理的效率的高低会直接影响到企业的经营发展，但企业在面对应收账款的发生时也不必惊慌，而是应正确合理地运用应收账款，使其处于有序的良性循环状态。本文以健帆生物公司为例，从应收账款账龄、应收账款周转率等方面调查了企业应收账款管理的现状，并在此基础上对其进行分析得出企业在应收账款管理问题上尚存在一些问题，如客户信用管理体系不健全、经营业绩考核制度不合理等，然后针对相关问题提出有效的解决建议，以期为企业应收账款管理提供借鉴，从而降低企业的经营风险，实现企业经济效益最大化的目的。关键词：应收账款医疗器械信用管理AbstractAsaneffectivemeansofpromotion,creditsalehasbecomeoneoftheimportantwaysofbusinesstransactions.Theefficiencyoftheaccountsreceivablemanagementwilldirectlyaffectthebusinessdevelopmentoftheenterprise,buttheenterpriseshouldnotpanicinthefaceoftheoccurrenceofaccountsreceivable,butshouldcorrectlyandreasonablyuseaccountsreceivable,sothatitisinanorderlyvirtuouscircle.Basedonhealthsailsbiotechnologycompanyasanexample,thispaperfromtheaccountsreceivableaging,therespectsuchasaccountsreceivableturnoverratioonasurveyofthestatusquoofenterpriseaccountsreceivablemanagement,basedontheanalysisofitsconcludedthatenterprisesalsohavesomeproblemsonaccountsreceivablemanagementproblems,suchascustomercreditmanagementsystemisnotsound,businessperformanceappraisalsystemisnotreasonable,etc.,andtheneffectivesolvingSuggestionsforrelatedproblems,soastoprovidereferenceforenterprisereceivablesmanagement,soastoreducethemanagementriskoftheenterprise,thepurposeofmaximizingeconomicbenefitofenterprise.Keywords:AccountsreceivableMedicalapparatusandinstrumentsCreditmanagement目录TOC\o"1-3"\h\z\uHYPERLINK\l"_Toc35007733"一、引言PAGEREF_Toc35007733\h1HYPERLINK\l"_Toc35007734"二、应收账款管理的重要性PAGEREF_Toc35007734\h1HYPERLINK\l"_Toc35007735"（一）有利于增加企业的营业收入PAGEREF_Toc35007735\h1HYPERLINK\l"_Toc35007736"（二）有利于提高企业的资金周转率PAGEREF_Toc35007736\h2HYPERLINK\l"_Toc35007737"（三）有利于增强企业的经营管理水平PAGEREF_Toc35007737\h2HYPERLINK\l"_Toc35007738"三、健帆生物公司应收账款管理现状分析PAGEREF_Toc35007738\h2HYPERLINK\l"_Toc35007739"（一）应收账款的账龄分析PAGEREF_Toc35007739\h3HYPERLINK\l"_Toc35007740"（二）应收账款周转率分析PAGEREF_Toc35007740\h4HYPERLINK\l"_Toc35007741"（三）应收账款占资产的比重分析PAGERE