关于清理企业贷款拖欠工作的意见国家经济贸易委员会（１９９４年５月１３日）遵照国务院领导同志的指示，我们会同国家计委、人民银行、财政部、工商银行、建设银行等有关部门就解决企业货款拖欠问题进行了研究。一、企业相互拖欠发生的原因目前企业发生相互拖欠的原因，... Suggestions on clearing the arrears of corporate loans The State Economic and Trade Commission (May 13, 1994) complied with the directives of the leading comrades of the State Council. We worked with the State Development Planning Commission, the People’s Bank of China, the Ministry of Finance, the Industrial and Commercial Bank of China, the Construction Bank and other relevant departments to solve the problems. The problem of payment default was studied. I. Reasons for the mutual delinquency of enterprises