我国《工业企业财务制度》规定，采用备抵法的企业于年度终了，按年末应收帐款余额的３－５‰计提坏帐准备，计入管理费用。根据此规定，假设某企业第一年年末应收帐款余额为１００万元，那么它最多也只能提５０００元的坏帐准备，然而目前我国企业间拖欠债务和债权无法收回的 China’s “Financial System for Industrial Enterprises” stipulates that enterprises adopting the allowance method shall withdraw provisions for bad debts at 3-5 ‰ of the balance of accounts receivable at the end of the year at the end of the year and shall be included in the administrative expenses. According to this provision, assuming that the balance of accounts receivable at the end of the first year of an enterprise is 1 million yuan, it can only provide a maximum of 5,000 yuan for bad debts. However, at present, the debts and claims of enterprises in our country can not be recovered