党的十三届三中全会以来,金融领域的治理整顿取得了一定成效.但是,不执行结算制度,不合理的业务交叉,不正当竞争行为等违法乱纪现象还大量存在.特别是实行财政、信贷双紧方针以来,出现了市场疲软,企业之间形成三角债、链形债,严重困扰着国民经济的发展.形成这种混乱的金融秩序、恶劣的金融环境,金融法制不健全、金融司法工作跟不上形势是一个主要原因.企业敢于不顾资金使用风险、使用效率和资金成本,毫无顾忌地向银行贷款或发行债券集资,尽量占用 Since the Third Plenary Session of the 13th Central Committee of the Communist Party of China, some achievements have been made in the rectification and control of the financial sector, but there are still numerous unlawful acts such as the failure to implement the settlement system, unreasonable business crosses, unfair competition, etc. In particular, Since the policy of “credit double compaction”, there has been a market weakness and the formation of triangular and chain debts among enterprises, which seriously haunted the development of the national economy. The formation of this chaotic financial order, the harsh financial environment, the incomplete financial legal system, Work is not keeping up with the situation is a major reason.Corporate enterprises dare to risk regardless of the use of funds, the use of efficiency and cost of capital, without any hesitation to raise funds from the bank loans or bonds, as far as possible to take up