缓解企业贷款相互拖欠──推广商业票据刘松皓，何伟一、商业票据是商品交换的传统结算工具企业间的债权债务关系是商品经济的必然产物，它发生于企业货款支付的时间差。在现代经济中，企业间一手交钱、一手交货进行商品买卖的现象是非常少见的，一般都要通过银行转账结算... Mitigation of mutual default on corporate loans ─ ─ promotion of commercial bills Liu Songqi, He Weiyi, commercial paper is a traditional settlement tool for commodity exchanges The debt and debt relationship between companies is an inevitable product of the commodity economy, it occurs in the company’s time payment for payment. In the modern economy, it is very rare for companies to pay for goods and sell goods in one hand. It is generally necessary to settle transactions through bank transfer...