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储备资金是指企业流动资金中,用于购买原材料、燃料、辅助材料、配件、低值易耗品、包装物等的资金。储备资金在煤炭生产中占有重要地位,在煤炭企业流动资金构成中约占60%,占定额流动资金的80%。在经济体制改革不断深入、商品经济迅速发展和生产资料市场逐步开放的新形势下,面临目前资金紧缺的情况,加强储备资金的管理确是一项势在必行、必须认真抓好的工作。它对于改善企业流动资金管理,加快储备资金周转,保证物资供应,提高物资经济效益有十分重要的意义。
Reserve fund refers to the liquidity in the enterprise, used for purchasing raw materials, fuels, auxiliary materials, accessories, low-value consumables, packaging and other funds. Reserve funds play an important role in the production of coal, accounting for about 60% of the liquidity of coal enterprises and accounting for 80% of the fixed working capital. Under the new situation of deepening economic reform, rapid development of commodity economy and gradual opening up of the market for means of production, facing the current shortage of funds and stepping up the management of reserve funds are indeed imperative and must be done seriously. It is of great significance to improving the liquidity management of enterprises, speeding up the flow of reserve funds, ensuring material supply and improving the economic benefits of materials.