2001年,人民日报、中央电视台公布了全国20家上市公司欠缴社会保险费情况,其中西北轴承公司位列榜首,让人“另眼相待”;2002年,西轴做到了当年不欠社会保险费,清理历年欠费1 400万元,今年再签清欠协议800万元,并承诺当年不欠一分,又令人刮目相看。西轴如何走出巨额欠费的泥潭?这前前后后的变化又缘自何故? In 2001, People’s Daily and CCTV announced that 20 listed companies in China were not in full compliance with social insurance premiums. Among them, Northwest Bearing Company ranked the top of the list, making people “treat others differently.” In 2002, Owed social insurance premiums, cleaned up 14 million yuan of arrears over the years, and signed another 8 million yuan this year and promised not to owe one point in that year, which is impressive. How to get rid of the huge amount of arrears of quagmire? This change before and after and why?