目前,各大小企业大都设有一个专门负责清理本公司债权、债务的机构——清欠办公室(简称清欠办)。该部门设立之初,对企业及时清理债权、债务确实起到过一定的积极作用。但随着企业三角债日益增多,及讨债逾加困难,清欠办讨债缺 At present, most companies of all sizes have an agency that is specifically responsible for cleaning up the debts and debts of the company—the office of delinquency (abbreviated as “absolved”). At the beginning of the establishment of this department, it had indeed played a positive role in clearing the creditor’s rights and debts in a timely manner. However, with the increasing number of corporate debts and the difficulty of debt collection, the debts owed by the government are not sufficient.