不良债权问题是现阶段困扰企业（尤其是国有企业）的一个比较普遍的问题，对企业生存与发有着十分重要的影响。重点评价了不良债权的现状，分析其形成原因，研究了有关对策，提出建立不良债权风险分类评价的制度及实行专项坏账准备金制度建议，提出债权沉淀比率、风险损失率等概念，测算了不同类别债权的风险损失率及坏账准备金率。 The problem of bad debt is a relatively common problem plaguing enterprises (especially state-owned enterprises) at this stage, and has a very important impact on the survival and development of enterprises. This paper focuses on the status quo of non-performing loans, analyzes the reasons for the formation of the non-performing loans, analyzes the countermeasures, puts forward the system of establishing the classification and evaluation of the non-performing loans risk, proposes the system of special reserve for bad debts, The risk loss rate and bad debt reserve ratio of the category claims.