In the traditional logistics industry business, under the condition that the market is fully open to the outside world, the various services of freight forwarding are closely related to international and domestic trade, forming an important and indispensable link in the logistics chain. This industry has ushered in new development opportunities and challenges. In order to obtain high-quality customers and expand market share, enterprises not only rely on traditional sales channels, a single marketing strategy and preferential price means, but more importantly, the operation mode of credit sales will become an indispensable way of survival. The main issue in credit sales is account receivable management, which can promote the increase of sales income and reduce the operating risk brought by the use of funds. The company's credit risk prevention and account receivable management will gradually become the core of enterprise risk control. This article takes the actual situation of L freight forwarders as the research object, and uses the theory and practice to explain the characteristics of freight forwarders and the difficulties they will face at the level of credit management and control. It adopts comprehensive analysis and proposes key management and control to effectively manage the enterprise. <<