坏帐准备金制度在我国是一次新的尝试。我认为,其中有些提法在实践中是值得商榷的。下面就谈谈本人的一些粗浅的看法。一、关于坏帐的定义《企业财务通则》第十三条第二款有这样一段话:坏帐损失是指因债务人破产或死亡,以其破产财产或者遗产清偿后,仍然不能收回的应收帐款,或者因债务人逾期未能履行偿债义务超过三年仍然不能收回的应收帐款。简单地说,坏帐就是不能收回的应收帐款。但《工业企业财务制度》和《工业企业会计制度》又都有关于收回坏帐如何核算的规定。我想:既然坏 Bad debt reserve system in our country is a new attempt. In my opinion, some of these formulations are debatable in practice. Here to talk about some of my superficial views. I. Definition of Bad Debts Article 13, paragraph 2, of the “General Rules for Corporate Finance” states the following: Bad debt losses refer to receivables that can not be recovered after the debtor’s bankruptcy or death, after paying off its bankrupt property or its estate Accounts receivable, or due to the debtor fails to perform its debt service obligations over three years still can not be recovered accounts receivable. In short, a bad debt is an uncollectible receivable. However, both the “industrial enterprise financial system” and the “industrial enterprise accounting system” have provisions on how to recover bad debts. I think: since bad