摘要
在市场经济条件下 ,正当的商业信用有利于国民经济健康发展 ,但商业信用也会造成企业间债务拖欠现象发生。文章分析了我国现实经济生活中的企业间债务拖欠问题 ,指出了企业债务拖欠形成的五个原因 ,提出了治理企业债务拖欠应采取的十项措施。
Under market economy, proper commercial credit is favorable to national economic healthy development. However, commercial credit may lead to default debt among enterprises. The paper analyses the problems of defaulted debt among enterprises in China's practical economic life, and it points out five aspects of reason and ten measures of solving the problem.
出处
《中国地质矿产经济》
2003年第1期38-40,共3页
China Geology & Mining Economics
关键词
企业
债务拖欠
债务关系
商业信用
资信制度
结算资金
市场经济
defaulted debt of enterprise
debt relationship
commercial credit
credit standing system
settlement fund