《企业会计制度》中规定,其他应收款科目核算企业除应收销货款以外的应收债权,通常是指企业发生的各种赔款、存出保证金、备用金以及应向职工或其他外单位收取的各种垫付款项等。从制度的规定来看,其他应收款与公司的主营业务无紧密关系,并且金额较小、时间较短,一般风险不大、不受重视。但是,从最近几年上市公司报表中披露的信息资料看,其他应收款金额日趋加大,时间也越来越长,风险越来越大。究其原因,主要是关联方欠款越来越多,数额越来越大,还款期限越来越长。2001年中报显示,1,100多家上市公司平均其他应收款余额为13,505万元,占同期上市公司平均资产总额的5.7%。从欠款的实质来看,上市公司其他应收款主要 “Enterprise Accounting System” provides that other receivables account receivable accounts receivable accounts receivable other than trade receivables, usually refers to the various types of enterprise claims, deposit, deposit and should be to workers or other units Charges such as various advances. Judging from the rules of the system, other receivables are not closely related to the Company’s main business. They are relatively small in amount, short in duration, and generally risky and are not valued. However, according to the information disclosed in the reports of listed companies in recent years, the amount of other receivables has been increasing day by day and the risks are getting bigger and bigger. The reason is mainly due to more and more arrears of related parties, the amount of more and more, the repayment term longer and longer. In the mid-year report of 2001, the average balance of other receivables of over 1,100 listed companies was RMB135.05 million, accounting for 5.7% of the total average assets of listed companies in the same period. From the essence of arrears, the main other receivables of listed companies