广西大学行健文理学院毕业论文题目：企业应收账款管理研究-以上海医药股份有限公司为例学部：商学部专财务管理专业班级：2014级3班学号：1438960220学生姓名：莫慧宏指导教师：唐妤二0一八年六月摘要在经济大发展的时代下，企业面临着巨大的机遇同时也遭遇激烈的竞争，为了在这场竞争中占据一定优势的位，提高自己得销售量，企业大量采用赊销方式来使自己的营业收入上涨，此时就更需要合理得应收账款管理制度来降低应收账款带来的风险。故而本文对企业应收账款管理问题进行探究，并以上海医药股份有限公司为例进行全面分析。文章首先在绪论部分介绍了研究背景、意义等，为后文奠定框架：其次对国内外研究综述及相关理论进行了概述：再次在理论的基础上对上海医药股份有限公司应收账款管理情况进行分析，接着提出企业应收账款广泛存在的问题：最后基于问题分析的基础上指出改善应收账款管理的措施。关键词：应收账款：上海医药股份有限公司：管理措施AbstractIn the era of great economic development,companies face enormousopportunities and fierce competition.In order to occupy a certain advantage in thiscompetition and increase their own sales,companies use a large number of creditsales methods to make their own operating income.Rising,at this time,it is evenmore necessary to obtain a reasonable receivables management system to reduce therisk posed by accounts receivable.Therefore,this article explores the issue ofcorporate accounts receivable management and uses Shanghai Pharmaceutical Co.,Ltd.as an example to conduct a comprehensive analysis.The article first introducedthe research background and significance in the introduction part,which laid theframework for the later article.Secondly,it summarized the domestic and foreignresearch summaries and related theories;once again,based on the theory,it managedthe accounts receivable of Shanghai Pharmaceutical Co.,Ltd.Analyze the problem,and then put forward the problem of the existence of a wide range of accountsreceivable;Finally,based on the analysis of the problem,it points out measures toimprove the management of accounts receivable.Key words:Accounts receivable;Shanghai Pharmaceuticals Holding Co.,Itd.;management measures