Abstract：The account receivable is at present the enterprise to market competition to stabilize their sales channel, occupy a greater share, expand the market one way of business income. Domestic currently for the enterprise the management of accounts receivable theory is tend to further perfect, but there are still many insufficient. To further enrich enterprise receivables management theory and based on coking company as an example, jinhui for receivables to discuss our existing problems and the corresponding solutions.
Keywords:Jinhui Coking Coal Company; Receivables; Management
