In recent years, the port entrises in our country are getting to develop rapidly since 2003 with the increasing of international trade and economic in high speed. The 90% of exports within our foreign trade are achieved via sea transportation. As a port for opening up to the external, the harbor in our country has be established its hinge strategic position in the system of comprehensive traffic transportation. However, along with the increasing continuously at the businesses of the port enterprises in our country, a plenty of accounts receivable in their assets has become a problem they must face to. The object as for the management of accounts receivable in our port enterprises hereof, incorporating with the practices from a few major market-listed port enterprises, analyzed and probed in detail to their status of accounts receivable and management ability. It introduced the management benchmarking for receivable at first, and several prevail modes of the enterprise credit management in our country at present; then analyzed the financial data of late years from few listed port companies, outlined their status in quo for accounts receivable, and summarized up several main factors could be resulted in problems at the management of accounts receivable, at last, as to the issues raised from the management of accounts receivable now in the port enterprises, it suggested that the enterprise should improve their management of accounts receivable adopted by the measurements and methods to strengthen their incomes internal control, daily and beforehand manage for the accounts receivable.