【正文】 . . . . .Simple discussion on the problems existed in the enterprise receivables management and countermeasuresZhong GengmingZhejiang Gongshang University,Hangzhou College of CommerceAbstract: As one of the most important assets for the enterprise, the extremely appropriate management of the receivables will directly influence the development of the enterprise. And with the development of the market economy, the business credit is released thereout, leading to the rapid increase of the receivables every year, which has bee a main restraining factor on realization of the reproduction and longterm development for the enterprise. This article indicates the reason for the existence of the problems by virtue of the analysis on the problems existed in the receivables management for the enterprise, further proposing the corresponding countermeasures for perfection of the management system, to expect that it will have an effective promotion impact on the development of the enterprise.Key words: enterprise receivables。 management problems。 production and operation responsibility system。 countermeasuresThe receivables refers to the amount which shall be charged by the enterprise from the purchasing unit or the unit accepting the labor service due to the relevant business, and the specific business includes the sales of the goods and materials, etc. or provision of the labor service, etc., belonging to the scope of the enterprise creditor39。s rights. There is always a part of the nonrecoverable accounts existing in the enterprise receivables, which leads to the loss of the bad debt. However, through the prehensive analysis on the survey, it found that credit sales is not the main reason on forming the doubtful debts and dead debts for some enterprises, which is mainly due to the existence of many loopholes on the management of the enterprise, and even the occurrence of the subjective violation of rules and discipline and dereliction of duty, etc., as a result, there are many doubtful debts and bad debts formed, which will lead to the difficult capital turnover for the enterprise, meanwhile, leading to the inauthentic accounting information occurred in the enterprise, and it may even make the enterprise suffer the heavy loss. Therefore, it’s necessary to studying the countermeasures on strengthening the management and monitoring seriously, which has an important practical meaning for the development of the enterprise.I. The problems existed in the enterprise receivables management 1. The receivables checking and clearing fails to be conducted on schedule. And for some enterprises and units, the regular checking on the account fails to be carried out, so that the collection work and clearing work at the later period is always difficult to be conducted. Some current accounts with longterm credit always exist in name only, if failing to be handled in a timely manner, the current account will bee more chaotic. In particular, the chargeoff current amount fails to be managed well. And there are conditions on collecting the account without recording and private division and overissue occurred. 2. In order that the book profit is qualified or “Looks Well”, it shall be regulated by virtue of the receivables. For some departments, the profit is held back through adoption of certain methods, for example, concealing the revenues, or failing to collect the recoverable accounts, etc. And for some leaders, as worrying about the generation of the annual loss due to the operation pressure to further influence the performance, the collected capital is remained to make up the annual loss in the future through making more doubtful debts and passing fake imitations for genuine at the year with better benefit.3. The problems on failing to manage the old account when the new manager takes office are often occurred, leading to the unmeaning loss of the capital. For the unmeaning and “Doubtful Debts and Bad Debts” left by the former leadership team, it is rarely deemed as the working content during the tenure and problems to be necessarily solved by the new leaders or the leadership team newly posed. Some leaders will explain to the superior leaders that they are not responsible for the “Awful Mess” left by the former leaders before taking office, and the superior leaders will approve the abovementioned content by frequent adoption of mode such as “Suspend Repayment of Interest with Credi