债(经济债)是特定当事人(债权人和债务人)之间的一种经济法律关系,即债权债务关系。债权与所有权都属于基本的财产权,在社会生产和消费领域,财产权主要表现为所有权,在社会交换和分配领域,财产权则突出地表现为债权。社会生产的基本经济单位是企业。当企业法人作为债权人或债务人时,这种债的关系便是企业的债权债务关系。企业债权债务工作包括企业债的不断发生、履行及终止过 Debt (economic debt) is an economic and legal relationship between a specific party (the creditor and the debtor), that is, the debt and debt relationship. Claims and ownership belong to the basic property rights. In the fields of social production and consumption, property rights are mainly represented by ownership. In the field of social exchange and distribution, property rights are prominently expressed as claims. The basic economic unit of social production is the enterprise. When a corporate legal person acts as a creditor or a debtor, the relationship of such debt is the creditor’s rights and debts relationship of the company. Corporate debt and debt work includes the continuous occurrence, performance and termination of corporate debt