资产的内部结构要合理

• 作 者: 傅朝选
• 出 处: 财务与会计
• 发表日期: 1994年06期
• 关键词: 货币资金 短期投资 资金运动 加速资金周转 财务状况变动表 生产经营规模 比例关系 资本性支出 项目组成 偿还能力

世界上一切事物都是由多种因素组成的,各因素之间都有个合理的比例,不合比例就会出现问题。企业的资产在结构上也是这样,各类资产的配比一定要合理。有个300多人的小工厂,苦于缺乏货币资金,没钱买原材料,工厂陷于半停产的状态。为摆脱困境,厂领导在全厂广泛发动,进行集资。全厂职工纷纷响应,很快集起70万元。本来嘛,如果这笔钱使用得当,工厂就会如久旱逢甘雨,很快兴旺起来。但厂领导以从长远利

All things in the world are made up of many factors. There are reasonable ratios among various factors. If they are out of proportion, problems will arise. The structure of an enterprise’s assets is also the same, and the ratio of various assets must be reasonable. There is a small factory with more than 300 people who suffers from lack of monetary funds, no money to buy raw materials, and the factory is in a semi-discontinued state. In order to get rid of the predicament, factory leaders launched extensively throughout the plant to raise funds. All factory workers responded and set up 700,000 yuan soon. Originally, if the money was used properly, the factory would be prosperous and prosperous. However, the factory leaders take a long-term advantage.