With the continuous streamline administration and in-stitute decentralization of the new government, the signal of acti-vating the market is unceasingly strengthening, so enterprises, as the main part of the market, will achieve new opportunities of de-velopment, but they will also face many difficulties and chal-lenges, among which is a large number of losses on bad debt, which makes business dealers suffer unspeakably. This paper analyzes the harm of losses on bad debt to enterprises, and ex-plores how to standardize the management of bad debt from in-ternal control and external supervision.%随着我国新一届政府不断简政放权，激活市场的信号不断加强，企业作为市场主体即将迎来发展的新契机，同时也面临着诸多困难和挑战，其中大量的坏账损失让经营者苦不堪言。本文分析了它对企业发展产生的危害，从内部控制和外部监督两大方面探讨企业如何规范对坏账损失的管理。
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