Along with the development of modern market economy, the implementation of commercial credit, credit as a means of competition in the increasingly extensive application, the receivable Zhang money of the enterprise increase day by day, has become an important component of corporate liquidity, capital management important aspect. Enterprises through credit expand sales at the same time, also facing bigger risk, accounts receivable management level has become the constraints of our survival and development of enterprises is an important factor. At present, most of our enterprise account receivable management awareness is relatively weak, management is relatively simple. Because a lot of enterprises account receivable in cash flow management of tension, even in the financial crisis. In order to ensure the enterprise account receivable, the quality and quantity of recovered and capital flow smoothly, strengthen the management of accounts receivable to study has important practical significance. Based on the summary of domestic and abroad on the basis of previous research, in order to win the pharmaceutical limited company as an example, through the analysis, summarizes the enterprise account receivable management existence question, and proposed to strengthen the management of accounts receivable measures.
With China's modern the development of market economy, commercial credit, the implementation of credit sales as a means of competition its application is more and more extensive, enterprise accounts receivable then increase, has become the enterprise is an important part of current assets, funds management important aspect. Enterprise in through the credit sales way expand sales at the same time, also faces a bigger risk, of the management of accounts receivable level has become restricting our enterprise survival and development of an important factor. At present, China's most enterprise receivables management consciousness was weak, management way is simple. Many enterprises respond to accept receivable mismanagement led to cash flow nervous, even into a financial crisis. In order to ensure that the enterprise receivables quality and quantity of the turnover of money circulation to retrieve and smoothly, plus ?