Alongwiththedevelopmentofmodernmarketeconomy,theimplementationofcommercialcredit,creditasameansofcompetitionintheincreasinglyextensiveapplication,thereceivableZhangmoneyoftheenterpriseincreasedaybyday,hasbecomeanimportantcomponentofcorporateliquidity,capitalmanagementimportantaspect.Enterprisesthroughcreditexpandsalesatthesametime,alsofacingbiggerrisk,accountsreceivablemanagementlevelhasbecometheconstraintsofoursurvivalanddevelopmentofenterprisesisanimportantfactor.Atpresent,mostofourenterpriseaccountreceivablemanagementawarenessisrelativelyweak,managementisrelativelysimple.Becausealotofenterprisesaccountreceivableincashflowmanagementoftension,eveninthefinancialcrisis.Inordertoensuretheenterpriseaccountreceivable,thequalityandquantityofrecoveredandcapitalflowsmoothly,strengthenthemanagementofaccountsreceivabletostudyhasimportantpracticalsignificance.Basedonthesummaryofdomesticandabroadonthebasisofpreviousresearch,inordertowinthepharmaceuticallimitedcompanyasanexample,throughtheanalysis,summarizestheenterpriseaccountreceivablemanagementexistencequestion,andproposedtostrengthenthemanagementofaccountsreceivablemeasures.
