随着煤矿生产机械化程度的提高,储备资金在流动资金占用中的比重有逐渐上升的趋势。合理储备物资,降低储备资金,对保证生产供应、加速资金周转、提高资金利用率和经济效益是很重要的。一、问题及现状受企业外部环境和内部经营管理中各种不利因素的影响,企业一方面资金紧张,另一方面储备资金占用逐年上升,超储积压、储 With the improvement of mechanization of coal mine production, the proportion of reserve funds in the occupation of working capital tends to increase gradually. Rational stockpiling of reserves and reduction of reserve funds are very important for ensuring the supply of production, accelerating the flow of funds, increasing the utilization rate of funds and the economic benefits. First, the problem and the status quo by the external environment and internal management of enterprises in a variety of unfavorable factors, the enterprises on the one hand, financial constraints, on the other hand, the occupation of reserve funds increased year by year, overstock, backlog