【正文】 ored 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。 management problems。 production and operation responsibility system。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。 meanwhile, the survey on the credit information for the external must be strengthened, so that the conditions on the occurrence of the payment in arrears can be avoided as much as possible. And the corresponding credit can be given to the customer only before the enterprise analyzes the credit information of the customers. The relevant conditions of the customer can be understood by virtue of the intermediary organ and client information management system, particularly paying attention to quantize the index used to evaluate and reflect the financial condition of the customer, such as the relevant index of the balance sheet and the index reflecting the capacity of the solvency and profit, etc., and analyzing the important information including the payment of the customer and credit record, etc. earnestly, after such prehensive survey, the enterprise can be able to provide the customer with the treatment on credit sales under determination of the reasonable credit limit. Firstly, developing the credit policies, in order to determine the credit standard and credit condition, the authorization approval shall be conducted scientifically, and the examination and approval personnel must have the corresponding permission, then the adjustment on the credit period and limit of the customer can be determined. Secondly, the credit of the customer with credit sales shall be surveyed by the Sales Department, and the usable credit limit shall be reviewed, and registering the increase, decrease and changes condition of the receivables and the use condition of the credit limit for the client in a timely manner according to the receivables standing book set by the client. Thirdly, the enterprise accounting personnel shall clear the receivables timely, preparing the receivable age analysis sheet regularly, and providing it for the principals of the Sales Department, Financial Department and enterprise, and the sales personnel shall be strictly urged to collect the overdue receivables.3. Strengthening the special supervision further. Firstly, insisting the internal audit supervision system. Particularly the out