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从1990年4月1日起,银行恢复托收承付结算,其目的在于加强银行监督,缓解结算资金拖欠,彻底清理企业之间商品交易中发生的“三角债”。三年来,实际效果并不尽如人意。由于在实际结算过程中存在着执行制度松懈、票据往返推诿、拒付延付严重、资金拖欠持续上升,使得托收承付结算方式失去了严肃性,银行监督名不符实。事实说明,托收承付结算方式现在已经不能适应改革开放、搞活经济的实际,继续实行下去没有什么意义,道理已很清楚:
From April 1, 1990, the bank resumed the collection and payment settlement, the purpose of which was to strengthen bank supervision, ease the default of settlement funds, and thoroughly clean up the “triangular debts” that occurred in commodity transactions between enterprises. In the past three years, the actual results have not been satisfactory. Due to the slackening of the implementation system during the actual settlement process, the reciprocal pushback of bills, the serious delay in payment refusal, and the continuous increase in the default of funds, the collection and payment and settlement methods have lost their seriousness, and the bank supervision name is not true. The facts show that the collection and acceptance method of payment and settlement can no longer meet the reality of reform, opening up, and economic invigoration. There is no point in continuing to implement it. The truth is clear: