摘要
三角债是一种复杂的债务链,形成原因复杂,危害严重。本文主要从企业主的理念、会计制度、外部监管、法律手段、金融机构对企业的信用评定、开发金融新产品等方面提出了治理三角债的对策。
Tripartite debts is a complicated chain debts with complicated causes and great damage. This article points out the countermeasure to handle tripartite debts from the following respects: the concept of the owner of the enterprise, the accounting system, the external supervision, the law, the credit evaluation of financial institute to the enterprise, and the exploration of new financial products.
出处
《温州职业技术学院学报》
2004年第2期16-18,35,共4页
Journal of Wenzhou Polytechnic
