The article examines how Chinese companies use trade credit for financing through accounts receivable. It looks at how large state-owned enterprises rely on trade credit more than small businesses, leading to a lot of money owed to suppliers. By focusing on accounts receivable financing for big, creditworthy companies, like state-owned enterprises, the study suggests a way to improve financing for all companies in the supply chain. This research emphasizes the importance of using accounts receivable financing to manage finances in a supply chain.