笔者认为，现行坏帐准备计提方法和冲销方法存在以下问题：计提的比例太低；计提数额与帐龄不挂钩；核销坏帐限制条件太多。为此，提出改进意见如下：（１）按应收帐款发生的时间计提坏帐准备。３年以内发生的，按原规定办法计提，超过３年的，按月累计计提，帐龄越长，计提比 The author believes that the current provision for bad debts with methods and write-off method has the following problems: the proportion of accrual is too low; the accrual amount does not link with the age; write-off bad debts restrictions too much. To this end, the proposed improvements are as follows: (1) Accounts receivable provision for bad debts. Occurred within 3 years, accrued according to the original provisions of the method, more than 3 years, accrued on a monthly basis, the longer the age, accrued ratio