目前，企业间物资抵帐已成为维系供需双方相互运转的通用方法，而且形式越来越多样，运作越来越复杂。它不但影响到企业资金的正常流动，而且造成了国有资产的流失和不正之风的蔓延，成为企业管理的一大隐患。一、存在物资抵帐活动的原因第一，由于国家宏观调控政策执行力度加 At present, the offsetting of goods among enterprises has become a common method of maintaining the mutual operation of both sides of supply and demand, and the forms are more and more diverse and the operation is more and more complicated. It not only affected the normal flow of corporate funds, but also caused the loss of state-owned assets and the spread of unhealthy tendencies, becoming a major risk to business management. First, the reasons for the existence of goods offsetting accounts First, due to the implementation of national macro-control policies