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流动资金的使用、管理现状是经济工作中多年来深层次原因的综合反映,欲改变这种现状,提高流动资金的使用效果,必须从整体利益出发,全面而系统地采取相应措施,其思路与对策如下: 1.国家应尽快制定和完善流动资金管理法规,用法制手段来强化、规范企业的流动资金管理。流动资金贯穿于企业生产经营的每一个环节,并发挥着极其重要的作用,然而流动资金管理的法规政策却不尽完善、配套,且软弱无力。如挪用流动资金搞基建、用于非生产性开支等违纪现象得不到根治。目前当务之急是尽快制定流动资金管理法规,从流动资金的铺底、日常供应、自我补充、使用,到监督、违章责任、处罚等都应以法规形式固定下来,使流动资金管理做到有法可依、违法必究,以建立起管理流动资金的良好秩序。
The current situation of the use and management of liquidity is a comprehensive reflection of deep-seated reasons in economic work. To change this status quo and improve the use of liquidity, we must proceed from the overall interest and adopt comprehensive measures in a comprehensive and systematic manner. The countermeasures are as follows: 1. The state should formulate and improve the liquidity management laws and regulations as soon as possible, and use legal methods to strengthen and standardize the liquidity management of enterprises. Liquidity runs through every link of the company’s production and operation, and it plays an extremely important role. However, the laws and policies for liquidity management are not perfect, supporting, and weak. The misconduct such as misappropriation of working capital for infrastructure construction and non-productive expenditure cannot be eradicated. The current urgent task is to formulate liquidity management laws and regulations as soon as possible, from the basics of liquidity, daily supply, self-supplement and use, to supervision, violation of responsibilities, punishments, etc., to be fixed in the form of laws and regulations, so that liquidity management can be implemented in accordance with laws and regulations. It is impermissible to investigate violations in order to establish a good order for managing liquidity.