Listed companies should not easily give up their creditors' rights. If it is difficult for the sales customers to make repayments, the listed company can relax the repayment period and formulate its repayment plan. Once a lawsuit is taken, there is evidence. Listed companies should give full consideration to economic principles, that is, although listed companies have claims, if the cost and effort required by the company to recover the arrears is greater than the amount of arrears, it is best to consider abandoning accounts receivable.