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Recently, the "capital-strand breaks" and other incidents are frequent financial newspapers, accounts receivable funding crisis is causing the problem of the important reasons. Since the existence of credit instruments, within the system of modern enterprise financial tremendous risk of accounts receivable, and modern economy is the credit economy, business requirements development, it must be using a reasonable trade policies to promote product sales, expand product market share in order to improve their market competitiveness. From this perspective, both corporate finance receivables "risk sources" and also is the development of the "pusher" for businesses is a "double-edged sword." However, in the country unless there is a serious problem, this part of the asset management rarely been the concern of senior managers. Some companies daily management of accounts receivable is limited quantity, and its aging, accounts receivable costs, customer credit ratings and other information will not be calculated and analyzed, making more than 3,4 years of aging accounts receivable big somewhat in. In other countries it seems bad deal as early as accounts receivable, while some of our business has always been on the "accounts receivable" item instead of "bad" under the project. According to statistics, China's enterprises has increased steadily each payment arrears high. The average rate of 5% corporate debt, the average level of developed countries of 0.25% -0.5% of 10 to 20 times. At present, China can be said that there is a serious part of the business already accounts receivable crisis. Therefore, research on corporate accounts receivable has very important significance.

应收账款管理作为企业营运资金管理的一项重要内容，直接影响企业营运资金的周转和经济效益。如何监控应收账款发生以及如何处理企业的不良债权等问题，已经成为我们企业管理中不容回避的一个重大课题。

Accounts receivable management as working capital management is an important content, directly affect working capital turnover and economic benefits. How to monitor receivables happen and how to handle issues such as non-performing loans of enterprises has become an unavoidable our enterprise management is a major issue. At present, China accounts receivable management research is still a lack of systematic, large study only one aspect of the accounts receivable. In addition, due to China's social credit management system is still being explored and established the relevant policies and regulations have not yet introduced, the majority of financial institutions, enterprises and individual credit risk awareness is still relatively indifferent, credit management knowledge and technology is still relatively scarce, most companies still did not establish a sound credit management system, so our business is difficult to directly copy the Western countries, accounts receivable management mode, only according to their actual situation of enterprises and systematic management of accounts receivable combined to develop their own knowledge accounts receivable management.
In the previous article on the management of accounts receivable based on the combination of the new company's current accounts receivable to fly the actual situation of targeted research. This paper is divided into four parts. Part I Introduction, introduces the research background and accounts rec