在我国北方城市，每年冬季收缴取暖费是一件十分困难而复杂的工作，是政府和供热单位的一项大负担。欠缴取暖费现象在许多城市都相当普遍，欠费用户以各种理由拖欠取暖费，影响了按期供热，引起部分居民不满。因此，在每年取暖期来到之后，地方政府总是把保证供热当作一项重要 In the northern cities of our country, the annual winter heating fee collection is a very difficult and complicated task and a big burden on the government and heating units. Unfunded heating bills are quite common in many cities. Arrearage users owe heating bills for various reasons, affecting scheduled heat supply and causing dissatisfaction among some residents. Therefore, after the annual heating period arrives, local governments always regard guaranteed heating as an important