【摘要】 三角债是目前困扰企业的主要问题之一。其形成内因主要是产品不适销对路和理财观念的陈旧落后，外因是没有严格的法律约束，同时，收入确认准则也为三角债的形成提供了可能。标本兼治三角债，应采取破产清算与整顿等行政手段组织清欠，同时健全债务方面的法律，提倡商业信用票据化，设立专门的信用评估机构，修改（收入准则）。企业内部则应调整产品结构，转变理财观念，使企业轻装转入现代企业制度。更多还原

【Abstract】 As one of the major problems puzzling the enterprises atpresent, the triangular debt is formed owing to the internal causeincuding sluggish sales of products and outmoded notions on managingmoney matters and the external cause including lax legal restraint aswell as the income confirming norm. For effecting a radical cure of thetriangular debt, this paper has advanced a series of countermeasuresincluding bankruptcy liquidation and reorganization, clearing up debt byadministrative means, perfecting the lows involving liabilities, advocating the bill business of commercial credit, establishing specialcredit assessment organzation and amending "Income Norm" as well asreadjusting product mix, changing the notions on managing many mattersand carrying out modern interprise system with light packs within theenterprises.更多还原