从近年来清资金、清物资的结果表明,乡镇企业普遍存在着应收帐款和产成品等方面的坏帐损失和削价损失(以下简称“两项损失”)。根据“两项损失”的形成过程和经济责任考核要求,我认为应当改现行的一次性核销办法为按形成期预估、合理分摊的办法。为此,建议在乡镇企业建立经营损失准备金制度,按年度预估提取“两项损失”的金额,按实际发生数额 The results of clearing funds and cleaning materials in recent years have shown that township and township enterprises generally suffer from bad debt losses and price reductions (hereinafter referred to as “two losses”) in accounts receivable and finished products. According to the formation process of the “two losses” and the assessment requirements for economic responsibilities, I believe that the existing one-time write-off measures should be changed based on the prediction of the formation period and reasonable apportionment. For this purpose, it is recommended that the township and village enterprises establish a system of operating loss reserves, and the amount of “two losses” should be calculated according to the annual estimate, based on the amount actually incurred.