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新财务制度规定:对确实收不回的应收帐款,在取得有关方面的证明并按照规定程序批准后,列作坏帐损失处理,因债务人逾期未履行偿债义务超过三年仍不能收回的应收帐款,也列作坏帐损失,冲减坏帐准备。笔者认为:新财务制度中有关应收帐款转作坏帐损失的规定,能有效地控制应收帐款的限额和回收时间,准确反映企业债权情况,促使企业加强应收帐款的管理,加速资金周转,增加企业效益。但是,就我国国情而言,新财务制度实施伊始,就以三年划界,加重了国有企业的负担,让一些长期无理占用国有企业资金的集体、个体经营者有空子可钻,助长了欠帐、赖帐出效
The new financial system stipulates that for those receivables that do not return, they will be treated as bad debts after they have obtained the relevant proofs and approved in accordance with the prescribed procedure, because the debtor has not fulfilled his obligation to pay debts for over three years and still cannot recover the debts. The accounts receivable are also classified as bad debt losses and are used to write down bad debts. The author believes that the provisions in the new financial system concerning the transfer of accounts receivable to bad debts can effectively control the limits of accounts receivable and recovery time, accurately reflect the creditor’s rights of the company, and encourage enterprises to strengthen the management of accounts receivable. Accelerate the turnover of funds and increase business efficiency. However, in terms of China’s national conditions, the beginning of the implementation of the new financial system has demarcated the industry in three years, which has added to the burden on state-owned enterprises. This has allowed some collective and self-employed individuals who have long been unreasonably using state-owned enterprise funds to have time to drill. Accounts, replenishment effect