在清理“三角债”的过程中,一些单位采取“以货抵债”方式的颇多。但对收回的抵债物资一般管理欠严,核算也不恰当,有的企业把这些实物形态的资金仍列为应收销货款,有的企业则列专项物资科目,人为地减少了流动资金占用,造成漏计税金和财务成果核算不实。还有的企业长期不予转帐,形成帐外财产。为此,笔者建议: 第一,在管理方面,要建立一整套包括责、管、算、核的管理制度。所谓“责”,是指负责清债的责任人,要对回收物资的数量、质量、价格、可使用性、可调剂性等负责任。所谓“管”,是要设立专库、专人,负责收发、领退、稽核、盘点等工作。所谓“算”,就是要及时正确地进行会计核算和会计监督,避免长期不上帐、不转帐的现象。所谓“核”,是在责、管、算的基础上,建立分析、考核、奖惩制度,以达到盘活资金、减少损失浪费的目的。 In the process of clearing up the “triangular debt,” some units have adopted the “payment of debts” method. However, the general management of the recovered foreclosed materials is not strict and the accounting is not appropriate. Some enterprises still classify these physical forms of funds as accounts receivable, while some enterprises have listed special items of materials, which artificially reduces the occupation of liquidity. Tax calculations and financial results have been miscalculated. Some companies still do not transfer funds for a long period of time and form assets outside the account. To this end, the author proposes: First, in terms of management, it is necessary to establish a set of management systems that include responsibility, management, calculation, and nuclear. The so-called “responsibility” refers to the responsible person responsible for debt clearance. He must be responsible for the quantity, quality, price, availability, and adjustability of recycled materials. The so-called “management” is to set up a special bank and special person responsible for sending, receiving, retiring, auditing, inventorying and other work. The so-called “calculation” means that accounting and accounting supervision should be carried out in a timely and correct manner so as to avoid the phenomenon of not posting or transferring funds for a long time. The so-called “nuclear” is based on the responsibility, management, and calculation, and establishes an analysis, assessment, reward, and punishment system to achieve the purpose of activating the funds and reducing the loss and waste.