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Shallowly discussed strengthens the receivable account fundsmanagement Along with the commercial credit development, the enterpriseadvances money in the receivable account funds fund graduallyincreases. Receivable account funds management bad, created betweenthe recent years our country enterprise mutually to be behind inpayment the phenomenon to be extremely serious, affects the enterprisenormal production and the management can move. Therefore, theenterprise should take the positive measure to strengthen thereceivable account funds management, as well as when takes back theloans, enhances the fund use efficiency. This article take thereceivable account funds management measure as the master line, themain question which the research discussion receivable account fundsmanagement at present exists, how the main reason which the questionproduces as well as strengthens the receivable account fundsmanagement to achieve promptly takes back the loans, enhances the funduse efficiency the g