一、“债务链”的现状和动向目前,膨胀的“债务链”已使许多企业生产经营难以为继。物资企业作为经销生产资料的主要部门,首当其冲地卷入了这种“债务链”中。据统计,迄今全国工交企业相互拖欠的资金总额已达1100亿元、而其中物资系统就占1/10,严重困扰着物资企业正常的经营购销活动.如何解开“债务链”,是物资企业亟待解决的重大课题。所谓“债务链”,是指企业之间在商品交易过程中,相互借贷而形成的一种连锁债务关系,实际上 I. Status Quo and Trends of the “Debt Chain” At present, the expanding “debt chain” has made many companies unsustainable in their production and operations. Material companies as the main departments for the distribution of production materials have taken the brunt of this “debt chain”. According to statistics, the total amount of funds owed to each other by the industrial and commercial enterprises in the country has reached 110 billion yuan, and the material and materials systems account for 1/10 of them. This has seriously plagued the normal purchasing and sales activities of material companies. How to unlock the “debt chain” is a material company. Urgently resolved major issues. The so-called “debt chain” refers to a chain of debt relationships formed by mutual loans between companies in the course of commodity transactions.