【正文】 gulation 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 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。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