企业作为市场经济的重要主体,在促进经济发展、社会进步和稳定方面发挥着极其重要的作用。目前,在我国经济下行压力持续加大的情况下,怎样帮助和扶持广大企业渡过难关,促其健康发展,是摆在政府面前的重要问题。然而,在当前经济生活中,企业合法权益受到侵害问题严重。其中,最为突出的是地方政府,特别是县市一级政府普遍拖欠各类企业债务的问题。地方政府欠企业的债务不是部分地方的问题,而是带有全国性的普遍问题。这个问题不仅加剧了地方财政困难,使 As an important subject of market economy, enterprises play an extremely important role in promoting economic development, social progress and stability. At present, under the condition that the downward pressure on the economy in our economy continues to increase, how to help and support the vast number of enterprises to weather the storm and promote their healthy development is an important issue before the government. However, in the current economic life, the legitimate rights and interests of enterprises have been violated. Among them, the most prominent issue is that the local governments, especially the county-level governments, generally owe all kinds of corporate debts. The debt owed by local governments to enterprises is not a problem in some places, but a universal problem with a national character. This problem not only exacerbated the financial difficulties of the local government