Looking back: In order to realize the account, the figure is not slanted, what can harm others and oneself? IQ is better than emotional intelligence, the mentality is only stable, and the business sea is full of waves. Pen × fun × Pavilion www. ｂｉｑｕｇｅ。 ｉｎｆｏ

Solution: An enterprise is an organization of commodity trading, and it is normal for various enterprises to have some current creditor's rights and debts. However, it is not very normal to form too many triangular or even multi-angular creditor-debtor relationships such as A owes B and B owes C. Especially when these creditor's rights and debts are entangled in the enterprise, and the working capital is bleeding, this situation is the danger of the enterprise. In the late eighties, triangular debt, a peculiar economic phenomenon in China, came into the fold, first in state-owned enterprises, and then in township enterprises, which spread throughout China. We need to study the causes of it, and we have to study how to dissolve the triangular debt, and how to explain the strange things that happened in the process of dissolving the ---- by wiping the debts------

Yu Dayong is the chairman of the labor union, he is not involved in management, and he doesn't know what the triangular debt is, but he only felt the magic of the triangular debt when he became the general manager of the transportation company.

"Triangular debt" is a common name for the arrears between enterprises that should be paid beyond the collection and acceptance period or the agreed payment period. The consequences of the "triangular debt" are quite serious: due to arrears, most state-owned enterprises, township enterprises, and private enterprises are faced with the problem of not being able to collect gross income, with the result that enterprises with good economic returns are unable to expand production due to lack of funds; The huge amount of unliquidated debt arrears makes it impossible for the company to apply for further loans from banks, or it is difficult to apply for credit; More and more enterprises will fall into debt deadlocks, and each enterprise will not be willing to pay its debts, and its claims will not be able to be paid. In addition, "triangular bonds" can also cause confusion in economic information: due to arrears, liquidity is even more insufficient, and in the short-term credit lending market and investment market, the price of funds is susceptible to black market manipulation; Since enterprises with good economic performance also face the problem of being in arrears, it is difficult to realize their profits. As a result, the boundaries between enterprises with good profitability and those with poor performance will become blurred, and the overall economy will be reflected in a further widening of losses. Curiously, even if the government intervenes in the "triangular debt" by injecting funds, sometimes it does not shrink the "triangular debt", but sometimes it has a noticeable effect

"Triangular debt" means that Party A is a creditor of Party B, and Party B is a creditor of Party C, and if Party C does not repay Party B, Party B will not have money to repay Party A. The so-called credit sales refer to the industrial chain, the upper house is allowed to hand over the product to the downstream, and the downstream will return the payment to the upper house within a limited time or after realization. When the downstream gives the payment to the upstream enterprise to complete the sale, but there is often a situation that the sales cannot be completed, and the downstream enterprise still does not return the goods to the upstream enterprise after the goods are realized, resulting in serious losses for the upstream enterprise. As long as one link is broken, the next thing is the collapse of the entire industrial chain, and even leads to the economic depression of a country, which is why the "triangular debt" has become the top priority on the desk of the Chinese premier.

The direct means of eliminating "triangular debt" is to reduce the sales on credit and the distribution of goods (a form of product promotion, which refers to the distribution of products to the market in a short period of time in order to achieve market coverage. It is often used in the promotion period of new products, because the new products have yet to be tested by the market, and the sellers are unwilling to take risks, so they often take credit sales). The fundamental reason for eliminating the "triangular debt" is to establish an effective credit mechanism, which requires strengthening the building of ethics on the one hand, and strengthening the building of the rule of law on the other hand. Practice has proved that the heaviest thing in the market economy is not hardware, that is, a place for buying and selling. It's the intangibles, the software, the rules of the deal, the contracts, the principles of credit. They are the true value of the market economy and the key to promoting the development process of the market economy.

In reality, it is mainly used to use triangular or multi-angle wiping to realize the transfer of creditor's rights and debts, and to the purpose of debt resolution. The basic contents of the erasure agreement are as follows:

------------

1 Eyebrows:

Agreement number of the erasure agreement and name of the relevant unit: Party A (hereinafter referred to as Party A): Party B (hereinafter referred to as Party B): Party C (hereinafter referred to as Party C):

2 Text:

As of xx, 20xx, the amount owed by Party C to Party A for the purchase of the car is RMB XX (capital: xx). Party A, Party B and Party C have reached the following agreement through joint negotiation:

1. Party C shall transfer all the debts listed above to Party B.

2. After this Agreement comes into effect, Party B shall have the obligation to repay Party A's creditor's rights in a timely manner, and the creditor's rights and debts relationship between Party A and Party C shall be terminated.

3. This Agreement shall be signed by the representatives of Party A, Party B and Party C on xx/xx/20xx, and shall come into force immediately after being stamped with the official seals of Party A, Party B and Party C and the signature of the legal representative or agent.

4. Any problems arising during the implementation of this Agreement shall be resolved through negotiation between Party A, Party B and Party C. If no consensus can be reached through consultation, either party may file a lawsuit with the people's court where Party A is located.

5. This Agreement shall be executed in triplicate, and Party A, Party B and Party C shall each retain one copy as the basis for the transfer of Party A, Party B and Party C.

3. Payment:

Party A (seal): Legal representative or agent:

Party B (seal): Legal representative or agent:

Party C (seal): Legal representative or agent:

date

----------

Yu Dayong studied for more than a month, and consulted the old classmates of the group's marketing department and the relevant personnel of Tetra sales company, only to understand the truth:

First, Party B (the intermediary party) has no risk and does not need to do any work, as long as the seal is verified.

The second is that Party A and Party C deliver directly without Party B's handover. A and C can issue invoices (this is a tax loophole, and the tax bureau later found that the three parties were required to issue invoices respectively).

The third is the wand agreement in triplicate, and A, B, and C will go through their accounts separately.

Fourth, the profit margin of the three accounts is very large. Yu Dayong realized this point only after the fact. The whole cat is also here. This is a later story, so I won't show it for the time being.

Below, Yu Dayong finally found a special unit through Deng Pengju's relationship, that is, a distribution company related to the group, the transportation company, and the non-standard company, and promised to advance money to buy the debt of the transportation company in the group company. Yu Dayong didn't expect that the first time he operated to wipe off debts and solve debts turned out to be a difficult four-corner relationship!

If you want to know how Dayong works in the four corners, and listen to the next chapter to break it down.