“三角债”是指企业之间你欠我,我欠他连环拖欠的债务。其形成的原因很复杂,既有经济运转进程中自身因素,如原材料缺乏,市场疲软,财政欠拨政策性亏损以及部分企业产品适销不对路等;也有不少人为的因素,从而促成了和加剧了“三角债”的产生、蔓延和发展,形成恶性循环。具体表现在: 一、商品交易秩序混乱、企业之间不重信誉,不 “Triangle debt” refers to the debt you owe me to between enterprises, and I owe him the arrears. The reasons for its formation are complicated. Both the self-factors such as lack of raw materials, weak market, policy deficits in the financial owed by enterprises and the improper marketability of some enterprises’ products are both factors in the course of economic operation. There are also many man-made factors that have contributed to and intensified The emergence, spread and development of the “triangular debt” have formed a vicious cycle. Specifically manifested in: First, the chaotic order of commodity transactions, enterprises do not re-credit, no