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随着社会经济的不断发展,国内企业的发展势头迅猛,然而在企业快速发展的同时,也出现了很多问题,其中不良资产累积问题越来越突出,成为了企业健康、可持续发展的主要障碍,为企业发展带来了很大的风险.本文在分析企业不良资产成因的基础上,阐述企业不良资产的处理原则,进而结合实际情况提出有效的会计管理策略,充分解决问题,促进企业的进一步发展.
With the continuous development of social economy, the development momentum of domestic enterprises is rapid. However, with the rapid development of enterprises, many problems have emerged. The accumulation of non-performing assets has become more and more prominent, becoming the major obstacle to the healthy and sustainable development of enterprises , Brings a great risk to the development of the enterprise.This paper, on the basis of analyzing the cause of the non-performing assets of the enterprise, elaborates the handling principle of the non-performing assets of the enterprise and puts forward the effective accounting management strategy according to the actual situation to fully solve the problem and promote the further development of the enterprise development of.