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随着经济体制改革的进一步深化,企业购销关系原有的托收承付及委托银行收款等结算方式已不能适应企业间日趋复杂的经济往来的需要。因此,国家有步骤地放宽了对企业采用信用方式进行往来结算的限制,并颁布了新的银行结算办法。在这种情况下,有为数较多的企业盲目采用代销、赊销、分期收(付)款等商业信用形式进行往来结算,导致了企业间经济往来纠纷时有发生,有时使企业该收的货款
With the further deepening of the reform of the economic system, the settlement methods such as original collection commitments and entrusted bank collections of the purchase and sales relations of enterprises have been unable to meet the increasingly complex needs of the economic exchanges between enterprises. Therefore, the state has stepped down the restrictions on the use of credit methods for enterprises to settle transactions and has issued new bank settlement procedures. Under such circumstances, there are a large number of companies blindly adopting commercial credit forms such as agency sales, credit sales, and installment (payment) payments to settle transactions. This has led to frequent disputes between enterprises in economic transactions, and sometimes it has caused enterprises to receive payment.