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随着改革开放的不断深入和商品经济的发展,市场竞争日趋激烈。那种单纯依靠扩大资金投入来追求效益产出和传统的经验管理方式已元法维持企业的生存和发展。这就迫使企业注重科学管理和内涵挖潜,增强资金时效观念、资金成本观念和资金风险意识。在这种新的形势下,商品“双保”管理(即商品保本保利期管理)便应运而生,迅速得以推广。但从实践情况看,效果并不明显,真正坚持下来并取得成效的企业为数并不多。究其原因,除领导重视
With the deepening of reform and opening up and the development of commodity economy, the market competition has become increasingly fierce. The kind of experience management methods that simply rely on the expansion of capital investment to pursue profitable output and traditions have been the method of maintaining the survival and development of enterprises. This forces companies to focus on scientific management and intensify their potential, strengthen the concept of timeliness of capital, capital cost concepts and capital risk awareness. Under such a new situation, the management of “dual guarantees” for goods (that is, the management of commodity-guaranteed interest-bearing periods) came into being and was rapidly promoted. However, from the practical situation, the effect is not obvious. There are not many companies that have truly stuck to it and achieved results. The reason is that in addition to leadership attention