2.2 Imperfect management systemSome enterprises that fail to manage the accounts receivable effectively do not make up relevant regulations or donot follow related rules. No strict rules to supervise the sale, the delivery, and the payment. Vouchers and receipts are not complete. The financial branch fails to cooperate with the operational branch in time, what leads to thedisjoint of operations and accounting. As a result, problems appear but not noticed in time. Some enterprises couldnot cope with the higher accounts receivable and leave them alone. Therefore, theses accounts receivable can not beturned into cash for a long time.