我国企业受传统应收账款管理模式的影响,企业间的“三角债”和相互拖欠货款现象十分严重,坏账损失率很高。据统计,2001年全国企业“三角债”高达1.5万亿元;因逃废债务造成的直接损失约1800亿元,因恶意违约的直接损失约55亿元;因“三角债”和现款交易而增加的财务费用达2000亿元 Due to the traditional receivables management mode in our country, the “triangular debt” and the default payment between enterprises are very serious, and the bad debt loss rate is very high. According to statistics, in 2001, the “triangular debt” of enterprises across the country was as high as 1.5 trillion yuan; direct losses due to escaping debts were about 180 billion yuan; direct losses due to malicious defaults were about 5.5 billion yuan; increased due to “triangular bonds” and cash transactions Financial costs amounted to 200 billion yuan