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随着现代商品生产的快速发展,大批企业蓬勃出现。如何解决企业资金短缺及依法融资的问题,不仅成为困扰各国经济理论界、经济实业界的世界性难题,而且也成为各国立法所面临的重要问题。当前,一些中小企业为规避“企业之间不准相互借贷”的禁止性规定,采取了较为隐蔽的方式进行变相融资,以逃避人民银行的监管,扰乱了国家的宏观金融管理秩序,极易造成企业间新一轮“三角债”的产生。
With the rapid development of modern commodity production, a large number of enterprises are flourishing. How to solve the problem of shortage of funds and financing according to law has not only become a worldwide problem plaguing economic theoretical circles and economic communities in various countries, but has also become an important issue facing the legislation of various countries. At present, some SMEs take a rather concealed way of financing in disguise in order to evade the prohibition of “inter-company loans are not allowed to each other ”, in order to evade the supervision of the People’s Bank of China and disrupt the country’s macro-financial management order, Easily lead to a new round of business “triangular debt ” generation.