本文针对当前制造业应收账款进行必要性分析,并就其存在的如证据缺失、虚假应收、长期滞期、互推责任、没有信用额度管理等问题分别从内部管理制度、企业风险意识、收账手段多角度进行深入分析,最后从企业内部管理、客户信用制度、收账政策等方面提出了加强我国制造业应收账款管理的对策,以期达到规避企业经营风险的目的。 This article analyzes the necessity of current receivables in manufacturing industry and analyzes the existing problems such as lack of evidence, false receivables, long-term demurrage, mutual responsibility, and lack of credit limit management. From the perspectives of internal management system, corporate risk awareness , Collection and payment methods from multiple perspectives, and finally put forward countermeasures to strengthen the management of China’s manufacturing receivables from the aspects of internal management, customer credit system, collection policy and so on, in order to achieve the purpose of avoiding business risk.