“三角债”已成为我国经济正常运行的严重障碍。这是我国经济体制和经济发展深层矛盾的集中反映。只有认清并有效解决这些矛盾,从体制上堵住大面积出现“三角债”的根源,才能建立起正常的商品交换秩序。一、造成“三角债”的直接原因第一,固定资产投资资金缺口大。这里有财政拨款不到位,自筹资金不落实和超预算等 The “triangular debt” has become a serious obstacle to the normal operation of China’s economy. This is a concentrated reflection of the deep-seated contradiction between China’s economic system and economic development. Only by clearly recognizing and effectively resolving these contradictions, and systematically blocking the root causes of large-scale emergence of “triangular debts,” can a normal order of exchange of goods be established. First, the direct cause of the “triangular debt” First, there is a large gap in capital investment for fixed assets. There is no financial appropriation in place, self-financing is not implemented, budget is exceeded, etc.