Enterprises will inevitably encounter the problem of bad debt losses in the process of development. It is an important aspect for enterprises to improve the utilization rate of funds and avoid bad debts to analyze the causes of bad debts losses and find out countermeasures. Starting with the research and analysis of the related basic concepts of bad debts, this paper analyzes the harmfulness of bad debts, including affecting the normal operation of enterprises, reducing the national fiscal revenue and making the burden on banks increasingly heavy, and further analyzes the current situation of bad debts losses from both macro and micro aspects. This paper analyzes the causes of bad debts from internal and external factors of enterprises. Finally, the countermeasures to prevent bad debt losses are discussed from macro and micro levels, and corresponding policy suggestions are put forward. The problem of bad debt loss under the new accounting standards has been gradually recognized by everyone during the implementation of the new accounting standards. The appearance of new accounting standard No.8-bad debt loss proves that bad debt loss has been paid attention to. This paper systematically analyzes the problems and causes of bad debt losses under the new accounting standards, and puts forward suggestions for improvement to improve the accounting work of bad debt reserves.