近几年来,不少生产紧俏商品或重要生产资料的厂家,违反国家有关规定,常常采取预收贷款的办法,少则几万元,多则几十万元,上百万元,一般占用期限三至五年。有的企业到期后尚能还本付息,但也有不少企业,自恃可以提供紧俏商品或产品货源,长期无偿占用。而一些购货方,为保证紧俏商品或产品有供货来源,一方面不得不忍痛将企业有限的资金,预付给供贷方周转,另一方面又不得不向银行大量贷款,付高额利息。近年来,由于国家抽紧银根,使各行各业普遍出现资金紧张的局面。因此,在经营活动中,预收、预付货款的情况日趋严重,有的供货厂家,对不肯先预 In recent years, many manufacturers who manufacture scarce commodities or important means of production have violated the relevant regulations of the country and have often adopted advance loan methods ranging from a few tens of thousands of yuan to as much as hundreds of thousands of yuan and millions of dollars. To five years. Some companies can still repay their debt after the expiration, but there are also many companies that can provide tight supply of goods or product sources, long-term free occupation. Some buyers, in order to ensure tight supply of goods or products have a source of supply, on the one hand have to reluctantly pre-paid the company’s limited funds to the mortgage lenders, on the other hand have to make a lot of loans to banks, pay high interest rates. In recent years, due to the tightening of monetary resources in the country, there have been widespread financial constraints in all walks of life. Therefore, in the business activities, the situation of advance receipt and advance payment of goods is becoming increasingly serious.