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信用证结算─—治理企业欠债的良方韩琪国内贸易中企业之间相互拖欠货款形成大面积“三角债”，已成为我国经济生活中困扰企业和政府的一大难题。所谓“三角债”，是人们对企业之间超过托收承付或约定付款期应付而未付的拖欠货款所形成的债务链的俗称。它使微观企业的正常...
Letters of Credit Settlement—Corporate Governance of Enterprise Creditors Han Qi’s outstanding debts in domestic trade form a large area of “triangular debt”, which has become a major problem for enterprises and governments in China’s economic life. The so-called “triangular debt” is the common name for the debt chain formed by companies that have exceeded the amount of debts owed by companies that have been overpaid or agreed to pay or have not been paid. It makes the micro business normal...