As an important part of business management, finances must be held by professionals. However, in the operating process itself, some accountants have limited capacity: in terms of accounting transactions, they simply keep simple books and do not sufficiently understand other financial knowledge. I have some knowledge of the registration and collection of accounts receivable, so that accounts receivable problems cannot be discovered and resolved on time, which will undoubtedly amplify the real risks of receivables and will not be able to provide specific financial decisions to businesses. accounting supervision mentioned in financial management is even more 'on paper'.