近几年来,随着经济体制改革的不断深入,企业生产经营管理体制也逐渐发生了变化。企业由纯生产型转变为生产经营型,资金的流通渠道由过去的纵向型、封闭式、供给制逐渐转变为横向型、开放式、自给自足制。由此,流动资金短缺、运转困难所呈现出的“流动资金饥饿症”愈来愈强烈。它主要表现为“二少、三多、三难”。“二少”即:国拨流动资金少、企业自有流动资金少;“三多”即:应收及预付货款多(含发出商品)、成品资金占用多、欠交及应付项目多;“三难”即:银行贷款难、清算债权难、减少占用及债务难。因而给企业正常生产经营秩序带来困难,给企业经济效益带来了影响,在一定 In recent years, with the continuous deepening of the reform of the economic system, the production and operation management system of enterprises has also gradually changed. The enterprise has changed from a purely production-oriented type to a production-oriented one, and the circulation channels for funds have gradually changed from vertical, closed, and supply systems to horizontal, open, and self-sufficient systems. As a result, “liquidity hunger” presented by shortages of liquidity and operational difficulties has become increasingly strong. It mainly manifests itself as “two, three, and three difficulties.” “Two Less” means that the state allocates less liquidity and the company’s own liquidity is small; “Three more” means: more receivables and prepayments (including delivery of goods), more use of finished product funds, and arrears and payable items; The “difficulty” means that it is difficult for banks to make loans, it is difficult to settle claims, and it is difficult to reduce occupancy and debt. As a result, it has brought difficulties to the normal production and business order of enterprises, and has exerted an impact on the economic efficiency of enterprises.