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从2017年开始，医疗行业推行两票制、政府带量采购等政策，致使一大批小规模医疗器械销售企业逐渐退出，市场的竞争越发激烈。企业为了扩大市场份额，将赊销作为主要销售手段，因此产生了大量的应收账款。加之近年来新冠疫情对实体销售的冲击，致使整个医疗器械行业面临前所未有的资金压力。因此提高应收账款管理效率、完善企业风险管理及信用管理制度是应对风险的有效措施，也是改进企业应收账款违约风险及管理体系的方向。

本文选取湖北省中鑫盛达医疗器械有限责任公司作为案例公司，围绕应收账款管理案例研究展开。通过对中鑫盛达公司应收账款及管理现状的梳理，得出该公司在应收账款管理工作中存在的问题，并分别从外部和内部风险两个层面对其进行成因分析，归纳为两个方面，一是制度方面，二是内部控制和监管，在此基础上针对该公司出现的问题提出具体优化方案及保障措施。论文研究结果表明，运用“信用5C分析法”分析、建立客户信用动态管理和建立完善的应收账款催收体系等，对企业应收账款违约风险及管理优化调整后，能够有效的提高应收账款管理水平，降低企业应收账款风险管理，缓解应收账款占用企业流动资金的压力。希望通过本论文对中鑫盛达公司应收账款管理的案例研究，能够对同行医疗器械销售公司应收账款管理工作提供借鉴。

Since 2017, the medical industry has implemented two-vote system, government procurement and other policies, resulting in a large number of small-scale medical device sales enterprises gradually withdraw, the market competition is becoming increasingly fierce. In order to expand the market share, the enterprise will sell on credit as the main means of sales, so a large number of accounts receivable. Covid-19 and in recent years to the impact of entity sales, resulting in the entire medical device industry facing unprecedented funding pressure. Therefore, improving the management efficiency of accounts receivable, perfecting the enterprise risk management and credit management system are the effective measures to deal with the risk, and also the direction to improve the default risk and management system of accounts receivable.

In this paper, Hubei Zhongxin Shengda Medical Device Co., Ltd. is selected as the case company, focusing on the case study of accounts receivable management. By sorting out the current situation of receivables and management of Zhongxin Shengda Company, the problems existing in the company's receivables management are concluded, and the causes are analyzed from the external and internal risks, which are summarized into two aspects: one is the system, the other is internal control and supervision. On this basis, specific optimization scheme and safeguard measures are proposed for the problems of the company. The research results show that the application of "credit 5C analysis method", the establishment of customer credit dynamic management and the establishment of sound accounts receivable collection system, etc., can effectively improve the level of accounts receivable management, reduce the risk management of accounts receivable, and relieve the pressure of accounts receivable to occupy the working capital of enterprises after optimizing and adjusting the default risk and management of enterprise accounts receivable. It is hoped that the case study of receivables management of Zhongxin Shengda Company in this paper can provide reference for the receivables management of other medical device sales companies.