I企业坏账损失问题探讨摘 要二十一世纪以来，全球经济不断发展壮大，而我国首当其冲，当前的市场经济高速发展。然而由于企业经营管理，以致应收账款增加，相应的坏账损失金额也在不断恶化增多，严重给企业发展和市场的经济带来很大的不便。而造成坏账损失原因诸多，对于企业内部，坏账损失问题的出现意味着企业内部监管控制体系以及外部市场环境政策的不完善与漏洞，同时也说明内部监管控制体系在企业经营管理周转模式中，取着举足轻重、无可替代的作用。因此，避免坏账损失的发生与企业内部监管控制体系有着某些相关联系，而急切需要保证的是企业内部监管控制的有效性。本文是从坏账损失的角度所出现问题，分析了坏账损失和企业内外部控制的关系和内外部控制有效性的必要性，同时提出了避免坏账损失的一些必要的有效措施。关键词：坏账损失；坏账准备；内外部原因；有效措施IIDiscussion on The Bad Debt Loss of EnterprisesAbstractSince the 21st century, the global economy continues to develop and expand, and China bears the brunt of the current rapid development of the market economy. However, due to the enterprise management, so that accounts receivable increase, the corresponding amount of bad debt loss is also continuously worsening, serious to the enterprise development and market economy to bring great inconvenience. There are many reasons for bad debt loss. For enterprises, the emergence of bad debt loss means that the internal supervision and control system and the external market environment policy are imperfect and loopholes. Meanwhile, it also indicates that the internal supervision and control system plays a decisive and irreplaceable role in the enterprise's operation and management turnover mode. Therefore, the avoidance of bad debt loss is related to the internal supervision and control system of the enterprise, and the urgent need to ensure the effectiveness of the internal supervision and control of the enterprise. From the perspective of bad debt...
