目前,市场疲软,商品市场由热变冷,企业的正常资金周转不灵,使企业资金供需中出现许多矛盾和困难。在企业资金流量中一方面资金流入不正常,收入数额逐渐减少,而另一方面资金流出却有所增加。流入量的减少导致企业之间货款相互拖欠,“三角债”越来越多。流出量的增加更加剧了资金的紧张程度。这种状态下,企业的财务部门“轧偏头”,讨债主纷纷上门,难以应付。厂内各 At present, the market is weak, and the commodity market has become hot and cold, and the regular capital of enterprises is not working well. This has caused many contradictions and difficulties in the supply and demand of corporate funds. In the flow of corporate funds, on the one hand, the inflow of funds is not normal, and the amount of income has gradually decreased, while on the other hand, the outflow of funds has increased. The reduction in inflows led to mutual defaults among companies, and more and more “triangular debts.” The increase in outflows further exacerbated the tension in the funds. In this state, the financial department of the company “rolls its head” and the debt-resolving owners have come to their homes and are difficult to cope with. Each factory