Abstract: Accounts receivable exist in almost every enterprise in a commercial credit society. It is one of the important current assets for an enterprise, to which the enterprises in China do not pay much attention. This article deals briefly with the management of accounts receivable from the angles of formulating credit policy, establishing inner control system and post-management.

Key words: accountsreceivable, creditpolicy, outstandingdebts, baddebts, overduedebts