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呆帐系指无法如期收回的帐款,又称悬帐或坏帐.1 呆帐的成因在市场竞争不规范的市场经济初期,或者说在经营活动中“游戏规则”尚未形成的时期,呆帐往往是企业经营者和管理者伤脑筋的事.究其成因是企业外部环境的变化,某些经营者的不规范、不道德行为;但根本原因是企业内部管理不善,对呆帐的形成没有引起重视和研究,管理滞后于经营.追根朔源,主要是“自家的蓠芭扎的不牢”.一般来说,呆帐的成因有如下因素.1.1 对方资信未经详细调查 在由计划经济转向市场经济过程中,大批其他行业和新建立的各式各样实业公司、商业公司均进入医药界,加之前几
Bad debts refer to accounts that cannot be recovered on time. They are also known as unpaid accounts or bad debts.1 The cause of bad debts is in the early stage of the market economy where market competition is not regulated, or in the period when the “rules of the game” in business activities have not yet formed. Accounts are often troublesome for managers and managers of enterprises. The causes are the changes in the external environment of enterprises, and the irregular and unethical behaviors of certain operators; but the fundamental reason is the poor management of internal companies and the formation of bad debts. Without paying attention and research, management lags behind management. The main source of the problem is the “insufficiency of the self-owned Bazaar.” In general, the causes of bad debts are as follows. 1.1 The credit rating of the counterparty has not been investigated in detail by the plan. In the process of economic shift to a market economy, a large number of other industries and newly established industrial and commercial companies have entered the pharmaceutical industry.