So, to avoid it, on one hand, the company must take efforts in management, on the other hand, finance leverage can assist to perfect the manage policy of account receivable aggradation.

• 要遏制应收账款的沉积，一方面要加强企业内部管理的控制，另一方面要发挥财务杠杆的作用，不断完善应收账款的管理政策。