At present,many enterprises receivables are high enough in the long run,which results the capital s too much "deposition" and bad debts.

It also offers the proposals for how to improve the management of account receivable, such as develop perfect system, keep account receivable within limits, accelerate fund turnover, make triangle debts clear, unify fund management and cautiously dispose bad debts.

Analyse the prevention of account reccivable and the share of bad debts risk;