With the normalization of credit sales methods,the management of accounts receivable has become a critical issue for enterprises .This study took Shanghai Milkground Food Tech Co.,Ltd.,as an example to analyze the financial indicators and explore the impact of accounts receivable on the profit quality. It revealed that the accounts receivable increased year by year and accounted for a relatively high proportion,and the continuous decline management efficiency led to a shortage of cash flow from operating activities and reduction of profit. The corresponding suggestions were proposed,which could provided valuable references for the management of accounts receivable in dairy enterprises and help to enhance the risk control capabilities and operation efficiency.