Along with the development of modern market economy, the implementation of commercial credit, credit as a means of competition in the increasingly extensive application, the receivable Zhang money of the enterprise increase day by day, has become an important component of corporate liquidity, capital management important aspect. Enterprises through credit expand sales at the same time, also facing bigger risk, accounts receivable management level has become the constraints of our survival and development of enterprises is an important factor. At present, most of our enterprise account receivable management awareness is relatively weak, management is relatively simple. Because a lot of enterprises account receivable in cash flow management of tension, even in the financial crisis. In order to ensure the enterprise account receivable, the quality and quantity of recovered and capital flow smoothly, strengthen the management of accounts receivable to study has important practical significance. Based on the summary of domestic and abroad on the basis of previous research, in order to win the pharmaceutical limited company as an example, through the analysis, summarizes the enterprise account receivable management existence question, and proposed to strengthen the management of accounts receivable measures.