By citing the advanced internal control theories, principles and methods of domestic and foreign listed companies, a detailed and detailed analysis of the internal control of accounts receivable of listed companies and companies was conducted to understand and master the very mature knowledge of listed companies in accounts receivable Take measures to investigate the advanced measures and experience of listed companies in the management of accounts receivable, and in-depth analysis of the advantages and disadvantages of the current mode of accounts receivable of listed companies under the guidance of internal control theory Problems in the internal control of the project, put forward a series of improvement measures and suggestions