本论文采用的是规范研究与案例研究相接合的方式，所选取的案例公司是江苏恒瑞医药股份有限公司（以下简称恒瑞公司）成立于1998年，本论文期待通过对赊销及应收账款管理控制研究，一方面使读者了解我国赊销及应收账款管理控制的现状，另一方面，反映我国企业加强赊销管理的迫切性，赊销管理已是制约我国企业发展的一个突出问题。在激烈市场竞争的今天，随着科学技术的发展尤其是信息技术的快速发展，企业增强市场竞争力的传统手段如质量、价格、服务等可利用的空间越来越小，而赊销将成为企业市场竞争的有力武器，同时，企业必须认识到赊销与风险是并存的。在我国企业面临着“赊销找死，不赊等死”的情况下研究这个课题具有重要意义，对企业解决“销售难，收款难”问题提供一些借鉴，通过该研究，使企业领导意识到赊销管理的重要性。 论文前两章主要论述研究赊销及应收账款管理控制背景，在我国目前信用环境较差和激烈竞争的市场环境下，企业不重视赊销管理将导致企业产生大量应收账款及呆帐，影响到企业的正常生产经营，同时也削弱企业的市场竞争力。通过赊销管理研究，系统地掌握赊销管理制度及赊销管理知识、技术、策略与方法，对加强我国企业赊销管理有着重要的借鉴意义：增强企业赊销管理意识及提高企业赊销管理水平，增强企业的市场竞争力。并运用赊销理论对恒瑞公司目前赊销及应收账款管理控制中存在的问题做了深刻剖析。 从第三章到第五章提出解决恒瑞公司赊销及应收账款管理控制问题的系列策略。首先要解决恒瑞公司客户管理问题，客户管理是公司赊销管理的基础，是公司制定赊销决策的重要依据。加强客户管理降低公司经营风险，加快公司应收账款回收。其次，解决恒瑞公司赊销管理控制问题主要策略是制定一套合适恒瑞公司的赊销战略和建立系统赊销管理制度。再次，论述解决恒瑞公司日常应收账款管理技术、恒瑞公司应收账款投资规模及控制、公司收账策略提高应收账款资金效率及应收账款化解策略。论文的最后部分提出：由于在研究案例过程中采用了大量假设及无法获取相关研究信息，导致研究结论具有一定的局限性，并给出改进建议。
This paper is a form of Case study , and the paper chooses JiangSu Hengrui medicine holding Co., ltd to analyse, Hengrui Co., Ltd ( HRC) which was established in 1998, this paper expects to have the readers understood something about both credit selling & receivable accounts present situation of control management and the urgency of strengthening credit selling & receivables control management of our nation through corporation case study research. it has become an outstanding management problems to barrier Chinese corporation to develop. Today, under the intense market competition condition, the companies have many methods including quality, price, service etc to strengthen market competent ability. However, with the scientific tech development, especially information technology developing, traditional competitive measures available for further using space become smaller and smaller, but credit selling will change into critical weapon to compete with. In the meanwhile, corporations must realize that credit on sales accompany with risk. Chinese corporations are facing “to do credit on sales is looking for death, not to do credit on sales is waiting for death”. Therefore ,this research on credit selling is very significant , and it is a good reference to “Hard to sell and Hard to collect money”, and it will make corporation’s leaders aware of the importance of credit on sales through credit selling management research. The first 2 chapters state the background of credit selling &receivable accounts management control in this paper. Under the poor credit conditions of china and fierce competitive environment, corporations ignoring credit on sales management will lead to bad debts and receivable accounts; in the meanwhile, it will affect normal operation and reduce competence ability. Through credit selling research, it will understand credit management system and some related credit selling control knowledge, which will produce important reference meaning to strengthen and improve our nation credit selling management level: firstly, it will strengthen Chinese corporation's credit on sales management awareness; secondly, it will increase market competition ability by strengthening Chinese corporation’s credit selling management. And it deeply analyzes HRC’s problems existing on credit selling & receivable accounts control management through credit selling theory.From chapter 3 to 5, I provide related management control strategy on credit selling & receivables . Firstly, it will solve HRC’s customer management and CRM; they are the base of credit selling management and the warranty of making credit selling strategy. And it reduces operation risk and accelerates receivable accounts to collect by strengthening CRM. Secondly, it will build a set of credit selling strategy and build a system of credit selling management. Thirdly, it will state and solve the management technology of HRC daily receivable accounts, and it will solve the investment size of receivables and strategy of receivable accounts collection; Finally, it states how the companies will take advantage of receivable accounts to finance and improve operation capital efficiency, and it will put forward to solving receivable accounts strategy.The last part of paper brings forward limit and suggestion: this article conclusion may have limit mainly due to using lots of hypothesis and being unavailable for related research information, and some suggestion is given.
