Since China took part in the world trade organization, the momentum of economic development has been more rapidly. Farmers have not farmed land, but become industrial producers. With oversupply of the vast majority of products, most industrial enterprises adopt ways to expand sales, reduce product backlog, and make rapid growth. Payment in arrears is an indispensable way for enterprises to increase product market share .If the accounts receivable cannot be back in time, it is bound to bring the operating and financial questions, more even leads to financial strain and high financial expenses. In the end it makes the enterprise into a financial crisis.This article mainly discusses industrial enterprise should be managed accounts receivable from three aspects ---advance, matter and afterwards, and combined the solution of the accounts receivable management with the company's actual situation, put forward the corresponding countermeasure and the suggestion.