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企业资金是企业赖以生存、发展的基础,有人把企业的流动资金比作人体的血液。不难看出,管好、用好企业的资金对办好企业是何等重要。1985年以来,国家加强了资金投放的宏观控制,不少地区和企业反映资金紧张,最近,笔者带着这个问题对我市企业资金的分布和运用情况作了一些调查。调查情况表明,工交企业普遍存在着资金占用多、结构不合理、周转慢、效益差等问题,其原因是:1.企业生产不景气,盈利减少,亏损增加,资金效益差。去年1—9月份实现利润比去年同期下降37.75%,亏损额增加89%,资金利税率由上年同期的23.3%下降为15.56%。2.产品销售不畅,库存积
Corporate funds are the foundation on which companies depend for their survival and development. Some have compared the liquidity of companies to the blood of the human body. It is not difficult to see how important it is to manage and use corporate funds well for running a business. Since 1985, the state has stepped up the macro control over the placement of funds, and many regions and enterprises have reported that the funds are tight. Recently, the author has carried out some investigations on the distribution and utilization of funds in this city. The investigation shows that the industrial and commercial enterprises generally suffer from problems such as high capital consumption, unreasonable structure, slow turnover, and poor efficiency. The reasons are: 1. The company’s production is sluggish, profitability is reduced, losses are increased, and capital efficiency is poor. From January to September of last year, the profit decreased by 37.75% compared with the same period of last year, the loss amount increased by 89%, and the capital profit and tax rate decreased from 23.3% in the same period of last year to 15.56%. 2. Poor product sales, inventory