债权债务关系是企业经营活动中普遍存在的一种经济关系 ,它对双方当事人的生产经营及经济利益 ,对国家的财政收入 ,对企业资产和负债的性质 ,对企业的实际偿债能力都将产生一定的影响。本文拟就企业经营活动中形成的短期债权和流动负债对经济活动的影响进行剖析。 Creditor's rights and debts relationship is a kind of economic relationship prevailing in the business activities of the enterprise. It will affect the production and operation of the parties and their economic interests, the revenue of the state, the nature of the assets and liabilities of the enterprises, the actual solvency of the enterprises Have a certain impact. This article intends to analyze the impact of short-term debt and current liabilities formed in the business activities on economic activities.