一、行政清理企业拖欠债务的概念和法律特征工商行政管理机关清理企业拖欠债务,从其基本意义上说,是指工商行政管理机关对拖欠他人债务的企业作出履行债务的决定,并以强制手段保证该决定实施的一系列行为的总和。为了更好地理解这一概念,有必要对以下几点加以说明。 First, the administrative liquidation of the concept of corporate debt and legal features Commercial and industrial administrative organs to clear the debts of enterprises in arrears, in its basic sense, refers to the industrial and commercial administration authorities on the debt owed to others to make the debt to make decisions, and by coercive means The sum of a series of actions that guarantees the implementation of the decision. In order to better understand this concept, it is necessary to explain the following points.