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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。大量的收帐款被拖欠不仅使国有企业流动资金紧张、严重经营亏损或潜亏(目前国有企业逾期应收帐款平均占流动资金40％至50％),而且使正常的市场经营活动难以为继,由于担心收不回货款,许多企业干脆采取非现金交易的做法。许多企业陷入了销售难、收款更难的进退两难境地。 企业间拖欠现象的产生,表面上看是由于秩序混乱,法律约束不严以及企
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. Large amounts of accounts receivable arrears not only make the state-owned enterprises have tight working capital, serious losses or losses (the overdue receivables of state-owned enterprises currently account for 40% to 50% of the working capital on average), and make normal market operation difficult to sustain , Because of fear of not receiving payment, many businesses simply take non-cash transactions approach. Many companies fall into the dilemma of difficult sales and harder payments. The emergence of inter-company arrears, on the surface is due to chaos, the law is not strict and enterprises