目前,企业的往来拖欠款越来越多,虽然企业不断采取措施,组织清收,但前清后欠的问题还带有普遍性,如果任其继续发展下去,不仅严重困扰企业的正常经营,而且会影响企业的生存和发展。笔者认为:可采取计收利息的办法来制约企业间的相互拖欠。 现在大部分企业流动资金紧张,生产所需资金靠银行贷款解决,贷款是有偿性的,企业要付出一 At present, there are more and more companies arrears. Although companies continue to take measures to clear the organization, the problems owed before the Qing Dynasty are still universal. If they continue to develop, they will not only seriously trouble the normal operation of the company. And it will affect the survival and development of the company. The author believes that the method of calculating interest may be adopted to restrict mutual default among enterprises. Most companies now have tight liquidity. The funds required for production are resolved by bank loans. Loans are paid, and companies have to pay a