面对激烈的市场竞争，企业除自身的经营、管理方式影响财务状况外，还要受到外部因素的影响。这些因素的影响，可能导致企业资金周转不灵，难以按期偿还债务，出现暂时性的财务困难。为避免债务人的财务状况恶化，帮助债务人渡过难关，使债权人尽可能收回债权或减少债权的损失 Faced with fierce market competition, enterprises in addition to their own management, management, financial conditions affect, but also by external factors. The impact of these factors may lead to corporate cash flow failure, it is difficult to repay the debt on schedule, there are temporary financial difficulties. In order to prevent the debtor’s financial situation from deteriorating and to help the debtor to weather the storm, it is possible for the creditor to recover the debt or reduce the loss of the debt as much as possible