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产成品、发出商品和应收预付货款,前几年还仅仅是企业资金平衡表上的三个默默无闻的会计科目,毫不起眼。但近两年来,三项资金犹如三匹脱缰野马,资金占用增长之快、增幅之大,实为建国以来所少见。它不仅影响企业的资金周转,导致企业经济效益的滑坡,而且还加重了我国产品市场疲软的程度,引起整个社会资金占有量增加,以及全社会资金周转的梗塞,着实在我国的经济领域中产生了一系列的骚动。因此,面对三项资金的不正常发展,该怎么办?这是经济界必须认真研究的一个课题。
The production of finished products, the issuance of goods, and the prepayments due for payment are just a few of the obscure accounting items on the balance sheet of the enterprise in the previous years. However, in the past two years, the three funds are just like three wild horses. The rapid growth and large increase in the use of funds is actually rare since the founding of the People’s Republic of China. It not only affects the capital turnover of enterprises, leading to a decline in corporate economic efficiency, but also aggravates the degree of weakness in China’s product market, resulting in an increase in the amount of funds held by the entire society, as well as the infiltration of the entire society’s cash flow, which is actually occurring in the economic field of our country. A series of disturbances. Therefore, in the face of the abnormal development of the three funds, what should we do? This is a subject that the economic community must seriously study.