In today's rapid economic development and increasingly fierce market competition,in order to enhance the strength in the market competition,the general listed companies will choose the means of credit sales,credit sales in addition to bring high sales to the company,but also lead to the formation of accounts receivable.Accounts receivable is an important current asset of the company.Due to its instability,it faces great risks.In the total assets of the company,if the proportion of receivable amount is too large,the corresponding liquid capital of the company will be reduced,which is not conducive to the turnover of capital of the company,and it is easy for the company to fall into the crisis of operation.Therefore,accounts receivable management for listed companies is very important.This article is mainly to the accounts receivable management of listed companies as the object of study and discussion,before analysis,first of all,the research background,purpose,significance and research contents and methods are introduced,and then describes the accounts receivable related theoretical basis,and then discusses the problems universally existing in the management of accounts receivable of listed companies in our country and the reasons,combined with concrete example,further analysis of A company's accounts receivable management present situation,finally proposed to further improve the accounts receivable of listed companies.
Keywords:Listedcompany;Accounts;receivable;Selloncredit.Account management;The internal control
