经过一段时间的努力,清理“三角债”的工作有了一定的成绩,但前清后欠的现象仍相当严峻,如不下大功夫堵住“后欠”现象,后果是严重的。“三角债”形成的原因是多方面的;有宏观的、有微观的;有历史的、有现实的;有主观的、有客观的。主观上管理不够完善也是形成“三角债”的重要原因之一。主要表现在:一、签订合同不完善。有些企业的采购人员外出采购图方便,口头拍板成交;有些采购人员签订合同只顾数量、金额,或是怕影响业务对违约制裁不写入合同条款;也有的作风腐败,吃、喝、拿好处,给对方以可乘之机;还有的虽在合同条款中有违约制裁这一 After a period of hard work, certain achievements have been made in the clean-up of the “triangular debt.” However, the phenomenon owed by the government after the previous Qing Dynasty remained rather serious. Without any effort to stop “after-owed” phenomena, the consequences are serious. There are many reasons for the formation of the “triangular debt”; there are macroscopical and microscopic historic and realistic ones; and they are subjective and objective. Subjective management is not perfect enough to form a “triangular debt” one of the important reasons. Mainly in: First, the contract is not perfect. Some purchasers go out purchasing plans to facilitate the purchase, oral clapboard transactions; some procurement staff to sign the contract only the number, amount, or afraid of the impact of business sanctions on breach of contract is not written into the contract; some style corruption, eating, drinking, To each other to take advantage of the opportunity; there are even in the terms of the contract breach of contract this one