清欠工作难就难在"顽固"和"反复"，推动标本兼治，还需加快构建常态化、法治化的长效机制。 虽已取得阶段性成效，但清欠工作仍面临不少棘手难题和深层次矛盾。清欠工作难就难在"顽固"和"反 复"，推动标本兼治，还需加快构建常态化、法治化的长效机制。 2025年中央经济工作会议部署2026年重点工作时强调，要加紧清理拖欠企业账款。春节将至，当前正是 资金周转的关键节点，清理拖欠账款更显迫切。 2025年以来，国务院出台行动方案和修订条例，国资委、财政部、工信部等部门协同发力，清欠成效显 著。截至2025年11月底，全国清偿中小企业账款超1.2万亿元，无分歧欠款清偿率98%以上。一系列举 措持续推进，稳定了企业信心，也为打通经济循环堵点提供了有力支撑。 虽已取得阶段性成效，但清欠工作仍面临不少棘手难题和深层次矛盾。拿不到的尾款、紧张的资金链， 依然是不少企业的心病；在工程建设、政府采购等领域，"边清边欠""前清后欠"的现象仍有发生；为完 成考核，一些地方仍有虚报瞒报、搞"数字清欠"的冲动。 清理拖欠企业欠款，既是为企业纾困解难、稳定就业民生的惠民之举，更是激发市场活力、重塑市场信 心的改革之举。长远看，清欠工作的常态化 ...

Core Viewpoint - The revised "Regulations on Ensuring Payment to Small and Medium-sized Enterprises" aims to protect the financial interests of SMEs, addressing the issue of delayed payments that hinder their sustainable development [1][2]. Group 1: Regulatory Changes - The new regulations impose stricter enforcement and larger penalties, mandating large enterprises to pay within 60 days of delivery and prohibiting clauses that limit SMEs' rights [2]. - A dedicated chapter on legal responsibilities has been added, specifying penalties for responsible corporate personnel and measures against intimidation or retaliation towards SMEs [2]. Group 2: Enforcement and Supervision - The regulations emphasize enhanced coordination among enforcement agencies, clarifying responsibilities and establishing a reporting system to strengthen administrative oversight [2][3]. - A chapter on "Supervision and Management" has been introduced to ensure regular updates and communication among government departments, enhancing the overall enforcement framework [2]. Group 3: Market Environment - The regulations aim to create a stable and transparent business environment by addressing delayed payments, which is essential for the survival of market entities [3]. - There is a call for promoting contractual spirit and further standardizing enterprise-related law enforcement to ensure equal status for all market participants [3]. Group 4: Long-term Mechanisms - The regulations advocate for a multi-departmental approach to improve payment information disclosure, complaint handling, and mechanisms for punishing dishonest practices [3]. - The focus is on establishing long-term mechanisms to prevent and clear delayed payments, ensuring SMEs experience tangible benefits and satisfaction [3].