“三角债”使企业资金经常处于周转不灵状态,甚至导致企业资金恶性循环。清理“三角债”已成为当务之急。由于“三角债”相互牵扯,错综复杂,清理起来难度大,收效小。其中还有一个主要原因是资金紧缺无力偿还。其实对于大部分拖欠款项,如果掌握了他们的三角关系,采取相互对抵的办法,即使资金紧缺,不动用或少许动用一部分货币资金,也可达到清理目的。关健是在一个地区、一个系统或一个单位内部;要统一组织,集中进行。要掌握拖欠单位的三角关系,必须摸清单位间的债权债务关系。实际工作中,每个单位一般都同时既有债权又有债务,我认为使用棋盘式发生额对照表能较为直观地反映相互拖欠的关系。现用表格式样举例说明如下: The “triangular debt” makes corporate funds often in a state of turnover, and even leads to a vicious cycle of corporate funds. Clearing up the “triangular debt” has become a top priority. As the “triangular debts” are intertwined and intricate, it is difficult to clear them up and the effectiveness is small. One of the main reasons is that the shortage of funds is not enough to repay. In fact, for most of the arrears, if they have mastered their triangular relationship and resorted to mutual arrangements, even if the funds are in short supply and they do not use or use a part of the monetary funds, they can achieve the purpose of liquidation. Guan Jian is within a region, a system or a unit; it must be organized in a centralized manner. To grasp the triangular relationship of arrears, it is necessary to touch the creditor’s rights and debts relationship between the lists. In actual work, each unit generally has both debt and debt at the same time. I think the use of checkerboard balances can more intuitively reflect the relationship of default. The following table shows examples of the following: