论文部分内容阅读
国务院重新颁布《现金管理条例》以来,各地解决资金“体外循环”问题收到了明显效果。但在国家一再紧缩银根、控制货币投放的新形势下,一些企业为了保护自身的利益,又出现了一种令人不安的新问题,即企业之间在资金结算过程中的反常现象。结算中的反常现象主要表现为: 一、带有垄断性质的企业或部门向用户预收货款。这种情形多见之于对全局生产制约性较大、占有紧俏物资的生产经营部门‘,如铁路、石油、煤炭、钢铁等行业的一些下属企业。
Since the State Council reissued the “Regulations on Cash Management,” the issue of solving the “extracorporeal circulation” of funds has received noticeable results. However, under the new circumstances in which the country has repeatedly tightened monetary policy and controlled the use of money, some enterprises have also emerged a disturbing new problem in order to protect their own interests, that is, anomalies in the process of fund settlement between enterprises. The anomalies in settlement are mainly expressed as follows: 1. Enterprises or departments with monopolistic nature collect advances from customers. This situation is more common in the production and management departments that have greater constraints on overall production and occupy scarce materials, such as some subordinate enterprises in the railway, petroleum, coal, and iron and steel industries.