1. occupies the working capital of the enterprise and affects the normal production and operation.

2. Increased the risk of tax inspection.

3. The corporate tax burden has increased.

4. Increased the risk of bad debts of enterprises.

The reserve fund is the reserve fund allocated by the enterprise to the enterprise's internal fund-using units or individual employees as sporadic expenses. The reserve fund allocated by enterprises can be accounted for in the detailed account of "Other Receivables-Reserve Fund" by adopting a one-time reserve fund or reserve fund system according to management needs.