论煤炭工业企业抹账抵款的弊端

Discussions on coal enterprises abuse of transfering funds and debts

本文浅析了我国煤炭工业企业在由计划经济向帘场经济过渡时期,由于流动资金不足而造成的企业问相互抹帐、抵款的现状,以至于所带来的各种弊端。

This article analyzes the present situation that coal enterprises transfer funds and debts in order to solve problems caused by shorting of circulation funds during the period of transition from planned economy to market economy. Meanwhile it discusses the various abuses which are caused by these actions.