“三角债”是当前困扰企业生产经营的严重问题。尽管各级政府及各经济综合部门采取了一系列政策、措施,帮助企业解开了部分债务链,但前清后欠、边清边欠、越欠越多的现象仍十分严重。企业依然处于困境之中。如何解决这一问题?笔者认为在清欠的同时,更要抓好防欠工作,只有这样,才能有效地防止前清后欠,从根本上解决“三角债”问题。笔者根据工作实践摸索出“防 “Triangle debt” is a serious problem that currently plagues the production and operation of enterprises. Although governments at all levels and various economic departments have adopted a series of policies and measures to help enterprises solve some of their debt chains, the phenomenon of owed by the Qing Dynasty to the Qing Dynasty and owed more by the Qing Dynasty is still very serious. The company is still in a predicament. How do we solve this problem? The author believes that while clearing the debt, we must do a better job of preventing and paying the debts. Only in this way can we effectively prevent the deficits before the Qing Dynasty and fundamentally solve the “triangular debt” problem. According to the work practice, the author tries to find out