Accounts receivable refers to the sales funds of enterprises that have been generated as a result of the sale of products, goods and services, but have not been collected. Creditors' rights formed as a result of business activities of the enterprise, such as the sale of products and the provision of labor services, are an important part of the company's working capital. Accounts receivable management refers to the use of systematic and scientific methods of controlling the entire process of credit sales, that is, from the establishment of the creditor's rights when the seller provides products or services to the buyer, to the actual collection of accounts.