经营者为了短期的账面好看,为了实现任期目 标,往往会不顾坏账风险盲目赊销。虽然账面利润增加了,但同时增大了坏账的可能性。此外,当前坏账处理方法也不利于经营者收取旧账,因为收取旧账对本期的经营利润影响不大,相反,追收旧账除了难度大外,还消耗人力、物力、财力,减少当期的账面利润,吃力而不讨好。难怪一些企业班子越换,应收款越多,坏账越大。笔者认为,要治好这一怪病,最有效的方法就是提高应收款的坏账准备率以调整企业的经营利润。 Operators for short-term good-looking book, in order to achieve the term of office goals, often blind credit risk of bad credit. Although the book profit increased, but at the same time increased the possibility of bad debts. In addition, the current bad debts handling method is not conducive to operators to charge the old account, because the collection of old accounts on the current operating profit little effect, on the contrary, the recovery of old debts addition difficult, but also the consumption of manpower, material and financial resources to reduce the current book profit , Struggling without pleasing. No wonder some of the more business team change, the more receivables, the larger the bad debt. The author believes that to cure this strange disease, the most effective way is to improve the bad debt reserve rate of receivables to adjust the operating profit of enterprises.