Through the research on the management of accounts receivable at home and abroad, we can see that the research of accounts receivable management in our country is mainly about a single aspect of accounts receivable, and put forward some opinions and suggestions on establishing and strengthening the management system of accounts receivable, some scholars are exploring from the angle of credit management of accounts receivable, factoring, financing of accounts receivable, aging analysis of accounts receivable, value evaluation and internal control system. However, some of the above studies are only from the superficial or shallow level of accounts receivable theory, such as the analysis of accounts receivable internal control system did not carry out a more comprehensive and detailed analysis of accounts receivable internal control management process, but only from the overall framework of accounts receivable internal control, so the lack of detailed analysis and supervision of the specific application of accounts receivable management details.