长期以来 ,账款拖欠问题始终是困扰我国企业发展的一大顽症。企业拖欠可以分为两类 ,一是由于历史性原因或政策性原因导致的“体制性拖欠”（三角债） ;另一类则是由于经营中面临的信用风险而导致的经营性拖欠。近年来 ,随着我国市场经济体系的逐步建立以及政府的各项政策措施? For a long time, the problem of default in accounts has always been a chronic problem that plagued the development of our country's enterprises. Corporate defaults can be divided into two categories, one is “systemic default” (triangular debt) due to historical or policy reasons; the other is operational default due to credit risk in the business. In recent years, with the gradual establishment of China's market economy system and the government's various policies and measures?