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随着企业的放开搞活,商品经营的灵活性越来越大,货款的结算方式也越来越多。主要有预收(付)贷款、分期收(付)款、延期收(付)款和代购代销等。这对扩大商品销售起了一定的作用,但也给拖欠贷款者以可乘之机,有些企业不讲信誉,千方百计拖欠贷款,占用对方资金,给资金回笼带来了很大困难,影响了社会经济秩序的良性循环。产生货款拖欠的原因是多方面的,笔者认为主要有以下几点: 一是思想认识问题。一些企业认为拖欠有“理”,拖欠有“利”。少数国营大中企业认为自己财大气粗,拖欠其他单位的资金理所当然。一些单位认为国营企业的
With the liberalization of enterprises, the flexibility of commodity management is increasing, and the settlement methods of payment are increasing. There are mainly advance (pay) loans, installments (pay), deferred revenue (payment) and purchasing consignment sales. This has played a role in expanding the sales of goods, but it also provides opportunities for defaulters to default on loans. Some companies do not advocate credibility, and do everything possible to default on loans, occupy the other party’s funds, and bring back difficulties for the return of funds, affecting the society. A virtuous circle of economic order. There are many reasons for the arrears in the payment of goods. The author believes that there are mainly the following points: First, ideological and cognitive problems. Some companies think that there is a “rationality” in arrears and there are “profits” in arrears. A small number of state-owned large and medium-sized enterprises believe that their financial resources are large and they are in arrears with funds from other organizations. Some organizations believe that the state-owned enterprises