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1991年,取消外贸出口补贴,实行自负盈亏后,外贸出口取得了显著成效。但在新体制运行中,不少外贸企业不同程度地存在着超亏挂帐和潜亏问题。笔者提出若干对策建议。一、存在的问题 1.超亏挂帐中存在的问题。①前期承包遗留的超亏挂帐包袱过重。由于历史原因,外贸企业存在的巨额超亏挂帐,绝大部分是承包期内遗留下来的。目前企业自有流动资金普遍不足,经营资金主要系银行贷款,但大部分资金为超亏挂帐所占用,使银行贷款大量沉淀,周转资金短缺,严重影响
In 1991, after canceling foreign trade export subsidies and implementing self-financing, foreign trade exports have achieved remarkable results. However, in the operation of the new system, many foreign trade companies have the problem of over-losing debts and potential losses to varying degrees. The author proposes several countermeasures. First, the existing problems 1. Excessive debts in the existing problems. 1 Overweight losses from the previous period’s over-deal. Due to historical reasons, the vast majority of foreign-trade companies’ excess debt losses are left over from the contract period. At present, the company’s own liquidity is generally insufficient. The operating funds are mainly bank loans, but most of the funds are occupied by over-depleted loans, causing large bank deposits, short working capital, and severe impacts.