目前,互拖欠款的现象特别是“三角”债务,已成为危及企业生存,破坏整个经济秩序,造成当前社会不稳定的一个重要因素。那么,如何摆脱这种困境,有效地防止和减少这种现象,治理好我国的经济环境,使我们的企业经济沿着有序的、良性循环的轨道发展呢?笔者综观了“三角”债务的主要成因,认为有必要在我国建立和健全资信保全法律制度。一、我国“三角债务”的成因过去,企业之间互拖欠款产生的“三角”债务,圆环小,锁链短,持续时间短。所以没有引起人们 At present, the phenomenon of mutual arrears, especially the “triangular” debt, has become an important factor that endangers the survival of enterprises and undermines the entire economic order, resulting in instability in the current society. So, how to get rid of this dilemma, effectively prevent and reduce this phenomenon, and manage our economic environment so that our business economy will develop along an orderly and virtuous circle? The author looks at the “triangular” debt The main reason is that it is necessary to establish and improve the legal system of credit insurance in our country. First, the causes of China’s “triangular debt” In the past, the “triangular” debt arrears between enterprises arrears, ring small, short chain, duration is short. So did not cause people