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随着我国改革开放步伐的进一步加快,各企业抓住目前的大好时机,加速企业发展,同时也遇到了围绕大中型企业的严重而紧迫的问题——资金严重短缺。造成资金紧张既有宏观方面也有微观方面的因素,主要原因有: 1、企业本身普遍存在的流动资金不足。 1980年进行了国营企业的清产核资工作,核定了各企业的流动资金,但一直未按核资时规定的按总产值的增长相应增拨资金办理。而80年代初期财务制度却规定企业的呆滞积压物资可冲减企业自有资金,使企业的资金不但得不到补充相反还在减少。1988年有关部门规定,可在企业利润留成中以10％进行自补,但是企业实现利润大部分上缴国家,可补充流动资金寥寥无几,造成企业自有资金难以适应企业生产的发展。
With the further acceleration of the pace of reform and opening up in China, companies have seized the opportunity to accelerate the development of enterprises, and also encountered serious and pressing problems surrounding large and medium-sized enterprises - a serious shortage of funds. There are both macro-level and micro-level factors that cause capital shortages. The main reasons are: 1. There is a general shortage of liquidity in the company itself. In 1980, the state-owned enterprises took out the capital verification and verification work, and the working capital of various enterprises was approved. However, funds were not allocated according to the increase in total output value as stipulated in the time of the nuclear assets. In the early 1980s, the financial system provided for the company’s sluggish backlog of materials to offset the company’s own funds, so that the company’s funds were not only not supplemented, but also reduced. In 1988, relevant departments stipulated that self-supply could be made at a profit of 10% of the company’s profit retention. However, most of the company’s profits are turned over to the country, and few liquid funds can be added, making it difficult for the company’s own funds to adapt to the development of the company’s production.