“三角债”是当前困扰我国工业经济运行最突出的矛盾。据国家统计部门分析,形成“三角债”和“三角债”前清后欠的原因很多,其中,产大于销、产品积压是形成“三角债”和“三角债”前清后欠的一个重要原因。第一,产大于销、产品积压,使企业成品资金大量增加,居高不下。市场疲软造成了尖锐的产销矛盾,企业面临着“两难”选择:如果以销定产,企业就 The “triangular debt” is currently the most prominent contradiction that has plagued China’s industrial economy. According to the analysis of the national statistics department, there are many reasons for the formation of “triangular debt” and “triangular debt” after the pre-Qing period. Among them, production is greater than sales, and product backlog is an important reason for the formation of “triangular debt” and “triangular debt” after the pre-Qing period. First, production is greater than sales, product backlog, so that the company’s finished product funds increased substantially and remained high. The sluggish market has caused sharp contradictions in production and sales, and companies are faced with a “dilemma” choice: if the output is set by sales, the company will