坏账处理中伦理问题研究.pdfVIP

ABSTRACT At present,the problem of a large amount of accounts receivable of enterprises and bad deb括of bank and enterprise is very much SeFIOI．IS in oBl country,Tllis problem have caused very great influence on the economy of our country and the competitiveness of enterprise of our country in the world．At the sanle time there are many ethics problems in dealting with bad debts．They propose very heavy challenge to socialism constructions of spiritual civilization in our cotmtry,even have hindered the construction of spiritual civilization of our cotm血y．HoweNer,they are very necessary to study the problem of bad debts and analyse its origin causE：offormation and look for countermeasures to solve it． Tbis paper proposes a kind of new view to research on bad debts．It has the Ⅱ1eoretical and actual meaning in solving the bad debts’problem． This paper thinks the immediate cal．ise why the bad debts produce is because the social ethics construction of our country lags behind．nle ethical quality of individual in sociaty is weak．Tbe values and world outlook of individual have individualism and egoism in varying degrees．Even the administrators of some enterprises ale bent solely on profit,and never consider what obligation and responsibility oneself shollld have．The enforcer iasts think of private interests， ignoreing the fairness of the society．these have attacked creditors utilizing the law weapon to maintain ones own fights and interests．Morals appraise of也e society losing its function too．it has even still been guided function negativly in some aspects．皿1e imperfect system leads to peoples mordls*speculation．H1e credit system has not been perfect yet,This leads to the fact that enterprises do not observe credit in the course of trade；Blurry property right in the property right system of our country leads to也e fact that the debts relation between bank and stated-owned emerprises is difficult to put in ordel-．In the commission．-Agency relation in the state-owned enterprise，e