企业债务 ,一直是拖累企业健康发展的深重包袱。尤其是企业间的非正常拖欠 ,成为多年来困扰企业和政府部门的一大难题 ,大量货款长期拖欠 ,既是作为债务的企业经营困难的表现 ,更给作为债权方企业的改革与发展造成严重障碍。多年来 ,政府部门为解决所谓“三角债”问题曾采取过 Corporate debt, has been a drag on the healthy development of enterprises a heavy burden. In particular, irregular delinquencies among enterprises have become a major problem plaguing enterprises and government departments over the years. The long-term arrears of large amounts of loans are not only a manifestation of the operating difficulties of enterprises as indebtedness, but also constitute serious obstacles to the reform and development of enterprises that are creditors. . Over the years, government departments have taken the solution to the so-called “triangular debt problem”