【正文】 t” . In the final, this will inevitably lead to serious hidden loss of the unit in practice, while the profit is made seemingly.4. The subjective dereliction of duty for the relevant principal leads to difficult management of the receivables as well as many “Doubtful Debts and Bad Debts”. For some enterprises, when selling relevant business, the survey on credit information of the other party and the research on the feasibility are all failed to be conducted. As a result, there39。s a loophole that can be used by the unscrupulous merchants, to further leading to the formation of a large number of “Doubtful Debts and Bad Debts”.5. Under the condition of reconstruction and reform, a large number of accounts fail to be monitored so as to remove the “Burden”. And some enterprises intensively collect a large number of receivables or “Doubtful Debts and Bad Debts” from the subordinate enterprises under the opportunity of depth reform, etc., and putting them aside. As a result, there is no person from the superior unit or subordinate unit to manage the receivables.6. Taking into account the benefit of the “Small Group” to charge off the “Doubtful Debts and Bad Debts” at will. For some enterprises and units, they try their best to report the superior leaders for charging off instead of collection the bad accounts formed for a long term. Finally, this leads to the loss of much capital under the illegal condition.7. By virtue of the functions and powers in hand, giving the benefit to some “Closelyrelated Units”. The leaders or management cadres of partial enterprise try to seek personal gain and giving the benefit to the old leaders and old classmates, etc. by use of the rights in hand, so as to provide others with the goods and materials, etc. of the enterprise without payment for use or turnover.8. There is collusion existed between creditor39。s rights and debts for the purpose on seeking personal gain. There are not only unit leaders or the management cadres but also the promotion personnel and business personnel, etc. who collude with the purchasing unit or the unit accepting the labor service for seeking the personal gain.II. The reasons on causing the problems on enterprise receivables management1. The management system is weakening. Although the reform scope for the enterprise has been large in recent years, and the conversion of the operation mechanism is promoted as well, with the expansion of the autonomous right, a set of plete system has not been established with respect to the enterprise operation management and financial system, and the business personnel and its activities fail to be effectively monitored or restricted. Therefore, the problems occurred can’t be found in a timely manner, which can’t be properly solved. The management level and the quality of the business personnel in some units are not high, which will directly lead to a loophole for other for use. In recent years, emphasizing the market exploitation excessively, while the risk and plexity existed in the market are ignored。 With respect to the survey on the credit information of the purchasing unit or the unit accepting the labor service, the institutionalization is not be realized in some enterprises, and the randomness is larger, which are the important reasons leading to large loss occurred on the receivables. 2. The legal awareness is weak. When dealing with the problems, the principals and business personnel from some enterprises are customary to use the administrative means, who do not dare to use the legal means for the solution of the problems on the creditor39。s rights and debts, meanwhile, they are not good at handling them in such way. The condition on the breach of contract or the fraud occurred for the foreign side is extremely obvious, and the serious loss is suffered for the unit, however, the effective legal measures are failed to be adopted.3. The new and old systems are transited, and the construction of the policies and regulations is lagged seriously. The socialist market economy is currently in the special period, namely the transition period of two kinds of the system. At the moment, the market development is not sound, particularly the regulation system and restriction mechanism can’t be adapted with the market economy, which needs to experience the process for the gradual perfection and practice, which provides the convenient conditions for abuse of power conducted by some enterprise operators.4. The professional supervisor of the e