长期以来,帐款拖欠问题始终是困扰我国企业发展的一大顽症。大量的应收帐款不能收回不仅使国有企业流动资金紧张,而且其中一些长期的拖欠(有些事实上己变成死帐)直接导致企业经营亏损,或者潜亏。企业被拖欠可以分为两类,一是由于历史性或政策性原因导致的拖欠,我们称之为“体制性拖欠”或三角债; For a long time, the problem of arrears in payment has always been a chronic problem that plagued the development of our country's enterprises. The inability to recover large amounts of receivables not only raises liquidity in state-owned enterprises, but also some of the long-term defaults (some of which have actually become dead loans) have led directly to operating losses or potential losses. Arrears of business can be divided into two categories, one is due to historical or policy-related causes of default, which we call “institutional default” or triangular debt;