一、呆坏账的成因分析笔者调查 ,某县所属行政单位1999年应收账款的账面余额 ,占到流动资产的一半以上 ,而且多属呆账、坏账。据对其中的 6个行政单位分析 ,形成呆坏账的原因有四 :(一 )对职工借用公款不及时催收形成呆账。按照规定 ,职工除公差借款外 ,不准借支。不少单位职工 First, the causes of bad debts I survey, a county-owned administrative units in accounts receivable book balance in 1999, accounting for more than half of current assets, but mostly are bad debts, bad debts. According to the analysis of the six administrative units, there are four reasons for the formation of bad debts: (1) It is not timely for employees to borrow public funds to form bad debts. In accordance with the provisions of the staff in addition to tolerance loans, are not allowed to borrow. Many units of workers