流动资金紧张,运转失灵,是当前企业经营中的一个突出问题。流动资金匮乏的原因很多,一是生产增长,国拨流动资金有减无增;二是原材料大幅度涨价,定额流动资金占用过大;三是企业间相互拖欠严重,“三角债”难以清结;四是挤占挪用现象严重;五是 The shortage of working capital and failure of operations is a prominent issue in current business operations. There are many reasons for the lack of liquidity. One is the increase in production, and the depreciation of liquidity in the country; the other is the large increase in raw material prices and the excessive use of fixed-rate working capital; third, the serious default among enterprises, and it is difficult to clear the “triangular debt”. Fourth, it is serious to misappropriate misappropriation; the fifth is