一、股份合作制改造中应收帐款的处理问题应收帐款是企业的债权。在股份合作制改造中，应收帐款的处理主要牵涉到二个问题：一是坏帐的认定；二是坏帐损失的处理。（一）坏帐损失的认定《企业财务通则》规定，确认坏帐损失的条件为：1、因债务人破产或死亡，以其破产财产或遗产 First, the reform of joint-stock cooperative accounts receivable processing problems accounts receivable is the company's claims. In the reform of joint-stock cooperative system, the accounts receivable processing mainly involves two problems: First, the identification of bad debts; Second, the treatment of bad debt losses. (A) Recognition of Bad Debts Losses According to the “General Rules for Corporate Finance”, the conditions for recognizing a bad debt loss are as follows: 1. Due to the debtor's bankruptcy or death,