当前，我国企业的应收账款和坏账以及银行的大量呆坏账问题十分严重，对我国的经济造成了很大的影响，也影响我国企业在国际上的竞争力。同时坏账处理中存在许多伦理问题，对我国的社会主义精神文明建设也提出了很大的挑战，甚至阻碍了我国的精神文明建设。因此，十分有必要对我国的坏账问题进行研究，分析其成因，寻找其解决对策。本文对坏账问题的研究提出了一种新的看法，对解决坏账问题具有理论和实际意义。 本文认为坏账产生的直接原因主要是由于我国的社会伦理建设滞后。
社会中个体的道德素质不过硬，个人的价值观、世界观存在不同程度的个人主义、利己主义，甚至有些企业的管理者惟利是图，而从不考虑自己该负有什么义务和责任，执法人员只顾私利，不顾社会公正，打击了债权人用法律武器维护自身权益的积极性。社会的道德评价也失去了它的作用，甚至在某些方面还起到了负面引导作用。而体制不完善又导致了人们的道德投机，信用体系还未完善，这导致企业在交易过程中不遵守信用;我国的产权制度也存在产权不清晰，导致银企之间的债务关系难以理清，而国有企业中的委托——代理关系，存在着企业所有者和管理经营者的利益目标不完全一致，对企业坏账的产生也起到了消极的作用。通过对坏账成因的分析，我们发现了在坏账处理中存在着许多社会伦理问题，如社会个体之间的信用关系出现了畸形，法治伦理中存在司法腐败、人们对法律权威性的淡漠等。
为此，本文作者做了市场调查以进行实证分析，发现，在坏账处理中的确存在着许多伦理问题，证明了本文上述的分析。 最后，主要针对坏账处理中存在的伦理问题提出了改善坏账问题的对策建议。对于产权伦理的建设、信用伦理的建设、法治伦理的建设提出了解决方案。其中对我国尚未开始的信用体系建设提出了作者本人不成熟的方案，以供有关部门参考。
At present, the problem of a large amount of accounts receivable of enterprises and bad debts of bank and enterprise is very much serious in our country. This 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 same time there are many ethics problems in dealting with bad debts. They propose very heavy challenge to socialism constructions of spiritual civilization in our country, even have hindered the construction of spiritual civilization of our country.
However, they are very necessary to study the problem of bad debts and analyse its origin cause of formation and look for countermeasures to solve it This paper proposes a land of new view to research on bad debts. It has the theoretical and actual meaning in solving the bad debts" problem.This paper thinks the immediate cause why the bad debts produce is because the social ethics construction of our country lags behind . The ethical quality of individual in sociaty is weak. The values and world outlook of individual have individualism and egoism in varying degrees. Even the administrators of some enterprises are bent solely on profit, and never consider what obligation and responsibility oneself should have.
The enforcer justs think of private interests , ignoreing the fairness of the society. these have attacked creditors utilizing the law weapon to maintain one"s own rights and interests. Morals appraise of the society losing its function too, it has even still been guided function negativly in some aspects. The imperfect system leads to people"s morals" speculation. The 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 the fact that the debts relation between bank and stated-owned enterprises is difficult to put in order. In the commission -Agency relation in the state-owned enterprise , enterprise" owner and manager have unanimous goal interests, Have played passive function on the production of the bad debts of the enterprise. Through the analysis to the origin cause of formation of bad debts, we have found there are a lot of social ethics problems in dealing with bad debts.
For instance credit relations between the social individuals appear deformity. For this reason, this text make market survey with carrying on real example analyse, find by author, At bad debts in punishing for ethics problems, prove above-mentioned analysis.At last, the paper proposed countermeasure and suggestion of solve the bad debts problem aimed at the ethics problem existing in the bad debts mainly improving the. It have put forward the solution to the construction, including construction of credit ethics, construction of the law ethics and construction of property right ethics .In this paper author propose a unripe construction scheme of credit system aimed at this problem for concerned departments reference.
