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近两年来,我国的基本建设管理体制和建筑业管理体制进行了较大的改革,建筑业的流动资金也相应采取了一些新的管理方法,调整了供应渠道。这对于施工企业提高基本建设资金的使用效果,使企业流动资金管理的改革与整个基本建设管理体制改革同步进行,起了重要的作用。但是,也应看到因此产生的新的矛盾和问题。当前,较为突出的是施工企业的流动资金严重不足,资金的供应渠道不畅,如不及时解决,会影响建筑业这个国民经济的文柱产业的发展。造成当前施工企业流动资金不足的因素有以下几方面:(1)施工企业的定额流动资金欠帐较多。长期以来,施工企业的流动资金来源主要有财
In the past two years, China’s capital construction management system and the construction industry management system have undergone major reforms. Correspondingly, some new management methods have been adopted for the liquidity in the construction industry and the supply channels have been adjusted. This plays an important role in improving the use effect of capital construction funds by construction enterprises and synchronizing the reform of enterprise liquidity management with the reform of the entire capital construction management system. However, new contradictions and problems arising therefrom should also be seen. At present, the outstanding ones are the serious shortage of liquidity in construction enterprises and the poor supply channels for funds. If they are not solved in time, they will affect the development of the construction industry, the national pillar of the national economy. The current construction enterprises lack of liquidity due to the following factors: (1) construction enterprises fixed capital liquidity due to more. For a long time, the main source of liquidity for construction enterprises is money