Along with the intense competition in the international markets,sales on the basis of open account becomes an important measure to hold and expand the market share,but it will causes higher risk of bad account for international accounts receivable,which put the large firms in China into operational difficulties.

On Control and Management of Account Receivable;

On the Management of Enterprise s Account Receivable;

Discussion on the relationship between current ratio and turnover ratio of receivables;

The author puts forward several suggestions about the problems in the corporation receivables audit which can provide reference for corporation accountants.

Today receivables management has been become a very important problem in the running of the construction enterprise,so we must get a clear understanding of its advantages and disadvantages,strengthen receivables management,claim the delinquent receivables in time,quicken the funds turnover speed,enhance the competitive capability.

The Assignment Market of Accounts Receivable should be Established in China;

Study of Legal Issues of the Assignment of Accounts Receivable in International Factoring;

The paper analyses advantages and disadvantages of accounts receivable.

Based on the principle of common ERP, the paper analyzes the whole design structure of Candel-ERP system, puts forward design projects for receivable account sub-system and payable account subsystem in Candel-ERP system, and the development is carried on according to the design projects.

But it certainly gives risk to a company which can been seen from its enormous receivable account.