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随着我国经济体制改革的不断深入和社会主义市场经济的进一步发展,企业经过转换经营机制,推行现代企业制度,正逐步走上良性发展的道路。与此同时,企业债务大量存在,债务关系和债务纠纷日益频繁,任其发展,将对企业造成严重的后果。因此,对企业债务形成原因、预防办法及清欠对策进行研究,已成为企业界共同关心而又必须解决的问题。
With the continuous deepening of China's economic reform and the further development of the socialist market economy, enterprises are gradually embarking on the road of sound development through the transformation of the operating mechanism and the implementation of the modern enterprise system. At the same time, a large number of corporate debts exist, debts and debt disputes become more frequent, their development, will have serious consequences for the enterprise. Therefore, the research on the cause of formation of corporate debt, the precautionary measures and the settlement of debts has become a common concern of the business community and must be solved.