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目前企业间相互拖欠货款所形成的“债务链”严重地束缚着企业的经营活动和发展。企业为了摆脱“债务链”的困扰,通过抵磨帐等形式以产品换回生产所需的各种材料或以货物冲抵欠款,这是目前我国经济体制不完善情况下的处理企业间债务链的一种不得已的方法。这种特殊清理形式虽然与商品经济不协调,但它确实与目前的环境下,能为企业摆脱困境起到一定的作用。本文拟就抵磨帐的有关问题,谈谈自己的看法与同行商榷。一、抵磨帐的内涵抵帐是指债务方以自己的产品(或物资)以双方认可的价格给债权人用以消除双方债权债务关系的一种债务处理方法。抵帐过程伴随着物资的流动。
At present, the “debt chain” formed by the repayment of arrears between enterprises severely restricts the business activities and development of enterprises. Enterprises in order to get rid of “debt chain ” troubled by the form of products such as offsetting accounts in exchange for the production of all kinds of materials needed or offset by the goods to arrears, which is the current situation of China's economic system, the handling of enterprises A last resort to debt chains. Although this special type of liquidation is not in harmony with the commodity economy, it does indeed play a role in helping enterprises get out of their predicament in the current environment. This article intends to offset the account of the relevant issues, to talk about their own views with their counterparts to discuss. First, the meaning of offsetting Debt settlement refers to the debtor to their own products (or materials) at a price recognized by both parties to creditors to eliminate the relationship between the debt and debt of a debt treatment. The offsetting process is accompanied by the flow of material.