工业企业应收账款拖欠 (俗称“三角债”)一直是影响我国工业企业资金紧张状况的问题之一。特别是上世纪90年代初 ,伴随着经济过热和房地产泡沫 ,工业企业之间、工业企业与非工业企业之间的资金拖欠问题愈演愈烈。在应收账款拖欠增长最快的1992—1994年的3年间 ,工业企业应收账 The delinquent accounts receivable of industrial enterprises (commonly known as “triangular debt”) have always been one of the problems that have an impact on the financial situation of industrial enterprises in our country. Especially in the early 1990s, with the overheated economy and the real estate bubble, the problem of financial arrears between industrial enterprises and non-industrial enterprises intensified. In the three years 1992-1994, the fastest-growing arrears in receivables, industrial enterprises receivable