近年来，企业在各金融机构（银行、信用合作社、信托投资公司等）多处开设银行帐户的现象较为普遍，这虽利于企业进行生产经营活动，但由于一些企业法制观念淡薄，金融、税务等有关部门配合控管不力，就存在一些问题，主要是加大了金融机构的贷款风险，出现截留国家和企业收入? In recent years, it is common for enterprises to open bank accounts in various financial institutions (banks, credit cooperatives, trust and investment companies, etc.), which is conducive to the production and business operations of enterprises. However, due to the weak legal concept of some enterprises, the financial, taxation, etc. With the ineffectiveness of control by the relevant departments, some problems exist. The main problem is the increase of the loan risk of financial institutions and the loss of revenue from state and enterprises.