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“三资”企业在发展的过程中面临许多困难,特别是在资金结算过程中,“应收销货款”数额大、拖欠时间已成为目前困扰“三资”企业发展的普遍性问题。据对烟台经济开发区已投产经营的15户“三资”企业的调查表明:截止1991年3月底其应收销货款已达1218万元,占本期定额资产的44％,其中,应收销货款在50万至200万元有6户,占40％,200万元以上的有3户,占21％。究其原因,主要有以下四个方面:(一)受国际国内大小气候的影响,市场疲软,经济滑坡,资金紧张,企业无力及时偿还货款。(二)有的企业产品档次低,市场竞争力差。(三)外部企业三角债拖欠严重,间接影响了“三资”企业货款的回收。(四)由于购货方内部管理混乱,濒临倒闭,造成“三资”企业呆帐损失。种种原因给企业带来了严重的影响:
In the process of capital settlement, “three-capital” enterprises are facing many difficulties in their development. In particular, the “receivables and receivables” amount is large and the default time has become a universal problem that plagues the development of “three-funded” enterprises. According to a survey of 15 “three-funded” enterprises that have started production and operation in Yantai Economic Development Zone, the accounts receivable and sales by the end of March 1991 reached 12.18 million yuan, accounting for 44% of the fixed assets of the current period, of which receivables Sales of 500,000 to 2 million yuan in 6, accounting for 40%, 200 million more than 3, accounting for 21%. The reason is mainly in the following four aspects: (1) Influenced by the size of the world and the domestic climates, the market is weak, the economy is in decline, the funds are tight, and enterprises are unable to repay the loans in time. (B) some products of low grade, poor market competitiveness. (3) The delinquency of the triangular debt of the external enterprise is serious, which indirectly affects the recovery of the “three-capital” enterprise payment. (D) As the internal management of the buyer confusion, the verge of collapse, resulting in “three-funded” bad debt losses. Various reasons have brought serious impact on the enterprise: