with the development of market economy and the accession into the WTO, China's industries become ever more competitive.expanding volume of sales by giving credit may keep account receivables very high, Leading to ineffective occupation of company's assets and affecting liquidity and solvency.applying more conservative credit policies Increasing the ratio of cash sales may lead to sale reduction, Lower performance of the company and higher level of inventories as well as reduced market share.due to the existence of the these problems, This article firstly intro ducs the concept and the causes of accounts receivable; And then using EHC as an example, Analyses the current position and potential problems of its accounts receivables.lastly with regard to the symptonms of ehc, The article provides counter measures and recommendations from three control phases of accounts receivables-feed forward control, feeded