在我国企业流动资金紧张、应收账款居高不下、经营亏损等现象的背后，一个深层次的问题日益显露出来———信用风险问题。现代市场经济也是信用经济，信用危机使全社会的交易成本成倍增加，导致企业经济效益低下，陷入长期亏损的困境。国家缺乏完善的信用制度和信用体系，企业? Behind the phenomenon of tight liquidity, high receivables, and operating losses in China’s enterprises, a deep-seated problem has increasingly emerged - credit risk. The modern market economy is also a credit economy. The credit crisis has doubled the transaction costs of the entire society, leading to low economic efficiency of enterprises and long-term losses. The country lacks a sound credit system and credit system.