In modern conditions, receivables have become an integral part of the economy of domestic enterprises, which is associated with economic instability, variations in their financial stability and often negatively affects the solvency. The growth of accounts receivable adversely affects the financial turnover of creditor enterprises, for debtors the impossibility of quick and timely fulfillment of financial obligations leads to an increase in accounts payable, thereby reducing their financial stability and increasing the likelihood of bankruptcy, which makes the problem of formation of accounts receivable a topical research area. During the study, an assessment of the state of receivables in the Russian economy was carried out, the main trends and their causes were identified. It was found that the volume of accounts receivable in the Russian economy today, despite an almost twofold decrease in 5 years - from 11.4 trillion. rub. up to 6.2 trillion rubles, as before, is quite impressive, which is associated with economic instability, accompanied by periods of greater recession and crisis phenomena. This is confirmed by the results of the study, which emphasize that today in the economy about 20% of the financial assets of enterprises are in the form of accounts receivable. Effective management of accounts receivable in difficult economic conditions is becoming increasingly important, since it is aimed at improving the overall performance of domestic enterprises and the economy.