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近年来,随着商品供求中的卖方市场逐渐转向买方市场,国家允许开放部份商业信用.但是,由于一些企业对商业信用潜在的危害性认识不清,失去了应有的控制,把大量的平销,畅销商品也搞赊销,使结算资金占用大量增加.黑龙江兰西县商业局系统各种赊销货款占用资金110多万元,赊销期有的长达一年多,结算资金占用占全部流动资金的比重由1980年的11%上升到23.8%,严重影响企业的经济效益.为了压缩不合理资金占用,1984年以来,该局结合帐务大检查,把清理结算资金作为提高经济效益的主要措施来抓,到1984年9月末,已清收各种
In recent years, as the seller’s market in the supply and demand of goods has gradually shifted to the buyer’s market, the state allows some commercial credits to be opened. However, due to the unclear understanding of potential harm to commercial credits by some companies, they have lost their due control and put a lot of Flat sales, best-selling goods also engage in credit sales, so that a large increase in the use of settlement funds. Heilongjiang County Business Bureau system of various types of credit sales of funds accounted for more than 110 million, credit sales period of up to more than a year, accounting for the flow of funds accounted for all the flow The proportion of funds rose from 11% in 1980 to 23.8%, which seriously affected the economic efficiency of enterprises. In order to reduce the unreasonable use of funds, since 1984, the Bureau has combined the accounting inspections to make clearing the settlement funds the key to improving economic efficiency. Measures to arrest, by the end of September 1984, have collected various