企业相互拖欠货款，即“三角债”问题，上牵各级党委、政府的精力，下挂众多企业的切身利益，已经成为制约我国改革发展的重大难题。据权威资料统计：截止1904年年底，全国因相互拖欠货款而影响税款1300多亿不能入库。至于全国有好多企业因此而被拖疲、拖垮，造成工人新的失业 The problem of enterprises in arrears with each other, namely, the “triangular debt” problem. The effort of party committees and governments at all levels and the immediate interests of many enterprises hanging down have become a major problem that restricts the reform and development of our country. According to the authoritative statistics: As of the end of 1904, the country affected more than 130 billion tax due to the payment of money owed to each other. As a result, many enterprises in the country have been dragged down and collapsed, resulting in new unemployment for workers