【正文】 mployment responsibility system shall be established, and strengthening the responsibility investigation. The cadre who seeks the personal gain by use of the powers in hand can be indulged absolutely, in case that failing to reach the disciplinary action standard, he/she shall be demoted or removed through the organizational measures.IV. ConclusionAs an important constituent part of the enterprise marketing strategy, the receivables can promote the improvement of the enterprise petitiveness, meanwhile, promoting the reduction of the inventory and decrease of the inventory risk. The market economy in our country is gradually mature at present, as the management of working capital for the enterprise, the enterprise manager pay more attention to the receivables management, to reach the purpose on effectively reducing the receivables loss through the reasonable development of the credit policies, and promote the formation of the good receivables management mode, which will facilitate the strengthening of the current assets management. References: [1] Wu Yurong. Strengthening the enterprise receivables management [J] Shangdong Textile Economy, 2010(5) [2][3] Shi Jiahua et al. The problems of the enterprise receivables management and countermeasures [J] Financial Management, 2012,(1)：144146 [4] Jin Yanping. Strengthening the receivables management and reducing the enterprise operation risk[J]_ Money China . Academic Edition, 2011,(7): 6466 [5][6] Ren Xiaoying. Application method and strategy for the factoring business of the receivables in the middle and smallsized enterprises [J] Communication of Finance and Accounting Comprehensive, 2010, (4):7677寧可累死在路上，也不能閑死在家里！寧可去碰壁，也不能面壁。能干的人，不在情緒上計(jì)較，只在做事上認(rèn)真；無(wú)能的人！不在做事上認(rèn)真，只在情緒上計(jì)較。什么是奮斗？奮斗就是每天很難，可一年一年卻越來(lái)越容易。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 enterprise doesn’t play any role, and descending to one kind of superficial form. Firstly, the audit supervision system is not sound. For the stateowned enterprise, the annual audit on the factory director and manager for the enterprise fails to be conducted persistently, and there are no any outgoing audit systems executed, therefore, the operation performance of the stateowned assets for the enterprise can’t be reflected objectively and fairly. The job promotion and relocation of the operation manager for the stateowned assets fail to link up with its management benefit, therefore, for the loss of the accounts, they have no awareness and concern on assuming the risk, let the assets be lost, even participating in the illegal partition, which lead to the large loss of the 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 en