拖欠款,俗称“三角债”,是企业之间在经济活动中由于种种原因超出正常结算期而形成的互相拖欠货款行为,近几年竟成为困扰企业发展的大难题之一——一个剪不断、理还乱的“怪链”。 1990年国务院下决心在全国范围清理拖欠款,并于1992年宣布取得成效。时隔一年,拖欠款问题死灰复燃,再一次成为人们关注的热点问 Arrears, commonly known as “triangular debts,” are mutual payment arrears due to various reasons in the economic activities of enterprises that exceed the normal settlement period. In recent years, they have become one of the major problems that have plagued the development of enterprises. The chaotic “strange chain”. In 1990, the State Council decided to clean up arrears nationwide and declared success in 1992. One year later, the problem of arrears was rekindled and once again became a focus of attention.