《企业会计制度》(以下简称《制度》)自2001年1月1日贯彻执行以来,对于提高上市公司的会计信息质量,减少人为调整利润现象,无疑起着非常重要的作用。但在实际操作过程中,企业确实也遇到了一些矛盾和问题。在此,本文提出几点意见和建议。一、坏账准备方面的问题1.关于坏账准备计提方法的确定《制度》中规定,上市公司坏账准备的核算可以采用应收账款余额比例法和账龄分析法。对此,本文认为,如果采用应收账款余额比例法,上市公司只需笼统地提供全部应收账款的余额来作为计提坏账准备的依据就可以了,而不必反映每笔明细 Since the implementation of the “Enterprise Accounting System” (the “System”) on January 1, 2001, it has undoubtedly played a very important role in raising the quality of accounting information of listed companies and reducing man-made profits. However, in actual operation, the enterprises did encounter some contradictions and problems. Here, this article made a few comments and suggestions. First, the provision for bad debts issues 1 on the provision for bad debts to determine the “system” stipulates that listed companies can be used to account for the provision for bad debts accounts receivable balance ratio method and aging analysis. In this regard, this paper argues that, if you use the proportion of accounts receivable balance method, listed companies only need to provide the general balance of all accounts receivable as a basis for the provision for bad debts on it, without having to reflect each detail