多年来,由于企业间的互相拖久现象十分严重,造成企业应收帐款过度膨胀,其中有相当一部分已经或者将要形成坏帐;企业按现行会计制度规定提取的坏帐准备金与之相比较无疑是杯水车薪。两者的差额就是企业潜亏,其本质为企业(国有)资产的流失,当然,成因是复杂的和多方面的,对策也是仁者见仁、智者见智,但应收帐款时效过期而造成坏帐损失的问题不容忽视。时效是一个法律概念,对债权人而言主要指诉讼时效,所谓诉讼时效是指权利人在法定期间内不行使权利,就丧失了请 Over the years, due to the fact that enterprises have been dragging on each other for a long time, resulting in excessive expansion of accounts receivable, a substantial portion of them have been or will be bad debts; the company has compared the bad debt reserve according to the current accounting regulations. Undoubtedly a cup of water. The difference between the two is the potential loss of the company. The essence is the loss of the assets of the enterprise (state-owned). Of course, the causes are complex and multi-faceted. The countermeasures are seen by the beholder and the wise see the wisdom, but the accounts receivable have expired and the bad debts are lost. The problem can not be ignored. The limitation of time is a legal concept. It mainly refers to the limitation of action for creditors. The so-called limitation of action means that the right holder does not exercise its rights within the statutory period and loses