In today's society， the small enterprises in the economic arena play an increasingly important role in many small businesses， in order to expand sales， increase economic profits， increase market share， the prevalence of credit But the blind， without economic security credit， it is easy to form the accounts receivable "indefinite"extension， the total increased year by year， virtual companies actual earnings losses， poor cash flow， thus affecting the timely repayment of accounts payable and business Expand the business As for the general， this article will cause this phenomenon and Strategies to make superficial an Keywords： Small enterprises; accounts payable; control approach; Management Design
