随着社会主义市场经济的逐步建立和发展,企业之间发生的经济业务也越来越多样化,市场经济竞争的逐步加剧,企业内部管理水平的高低,企业核心竞争力差异以及研发投入的水平等多种因素导致企业发展出现巨大的差距。有的企业生产经营蒸蒸日上,经济效益、管理水平等大幅度提高;有的企业则步履维艰,入不敷出,资金周转困难,负债率居高不下,甚至破产关闭。市场经济经营风险越来越高,社会信用缺失,合作商支付风险的不确定性以及企业之间居高不下的三角债,使效益较好的企业为尽早收回货款,采取了“磨账”、“以物抵账”、“债权缩水打折”、“款到发货”等多种交易方式。资金周转困难及濒临破产企业多采取以物抵账的方式付款。某企业几年连续亏损,造成企业经营困难,经有关部门批准,决定实施企业重组。 With the gradual establishment and development of the socialist market economy, the economic activities that take place among enterprises are also becoming more and more diversified. The competition in the market economy is gradually aggravating. The level of internal management, the difference in core competitiveness, and the level of R & D investment A variety of factors led to the emergence of a huge enterprise development gap. Some enterprises have seen a steep rise in production and management, with substantial improvements in their economic and management standards. Some enterprises have struggled to make ends meet, make cash flow difficulties, and have high debt ratios and even bankruptcy. Increasing risks in the market economy, lack of social credit, uncertainty on the risk of payment by partners and the high triangular debt between enterprises make the enterprises with better profits take “grind” as soon as possible to recover their payment. , “To offset the goods, ”, “discount shrink ”, “payment to delivery ” and other transactions. Cash flow difficulties and the verge of bankruptcy enterprises to take more to offset the payment method. Continuous loss of an enterprise for several years, resulting in business difficulties, the approval of relevant departments, decided to implement corporate restructuring.