| In the commercial competition, in order to expand the market share of the enterprises, credit sales becomes one of the most important approaches, besides the product quality, price, brand and other strategies; accordingly, the scale of the accounts receivable is continuously enlarged. Accounts receivable can expand sales, increase the competitiveness of the enterprises, but also reduce the efficiency of utilizing capital, moreover, exaggerate the business achievements and so on. Hence, the research of accounts receivable management, which includes improving the value of the capital utilization and pursuing the maximum profit for the enterprises, turns in to an important objective of the financial management.The express delivery business as a new force in the development of modern logistics industry presents times of GDP growth. However, the particularity and the flexibility of the express industry bring complicatedness to financial management, especially for the accounts receivable management.Refer to the actual situation of SF express company, the research on the contemporary and development of accounts receivable management in domestic express companies was conducted through theoretical and practical perspective. Besides the analysis of the industry influence on the accounts receivable, the status of accounts receivable was evaluated and analyzed comprehensively. Meanwhile, a strategy to improving the accounts receivable management had been adapted through the platform of diverse settlement, implementation of non-cash settlement, great customer service differentiation, customer credit control system and the performance measurement index appraisal. |