清欠企业账款应建立台账制度

Core Viewpoint - The article highlights the increasing issue of accounts receivable and delayed payments faced by small and medium-sized enterprises (SMEs) in China, prompting government initiatives to address these challenges and support the private economy [1][2]. Group 1: Current Situation of SMEs - SMEs are experiencing a significant increase in accounts receivable, with the total amount reaching 26.06 trillion yuan by the end of 2024, reflecting an 8.6% year-on-year growth [1]. - The phenomenon of "chain debts" is prevalent, where SMEs struggle to recover payments, leading to operational difficulties [1]. Group 2: Government Initiatives - The State Council approved the "Action Plan for Accelerating the Clearance of Corporate Accounts Payable" in March, demonstrating a strong policy commitment to resolving payment issues [2]. - New regulations, including the revised "Regulations on the Payment of Funds to Small and Medium-sized Enterprises," will take effect on June 1, establishing specific requirements for payment, supervision, and legal responsibilities [2]. Group 3: Long-term Mechanisms and Social Credit - There is a need for a long-term mechanism to prevent the recurrence of payment delays, with a focus on high-quality implementation of clearance actions [2]. - The establishment of a social credit system is essential, where entities with severe payment delays may be listed as untrustworthy, thereby creating a pressure mechanism to combat malicious debt evasion [3].