工业企业的产成品资金、应收销货款、发出商品被称为“三项资金”。目前由于“三项资金”的占用日益增加,严重影响企业的流动资金周转,受到有关经济管理部门的关注。然而,对于“三项资金”的控制和压缩应当慎重,因为企业备货充足、商业信用扩大,虽然资金占用多了一些,但往往会给企业带来增加销售和获利的机会;企业备货少,排斥商业信用,虽能压缩资金占用,但往往失去增加销售和获利的机会。因此,企业对三项资金的控制和压缩要实事求是,采取合理、适度的办法进行,不是压得越 Industrial enterprises’ finished product funds, accounts receivable, and commodities issued are called “three funds.” At present, due to the increasing use of “three funds”, it has seriously affected the liquidity turnover of enterprises and is concerned by the relevant economic management departments. However, the control and compression of “three funds” should be cautious, because companies have sufficient stocks and commercial credits expand. Although the funds occupy more, they often bring opportunities for enterprises to increase sales and profits; Excluding commercial credits, although it can save money, it often loses opportunities to increase sales and profit. Therefore, the control and compression of the three funds by companies must be practical and realistic, and adopting reasonable and appropriate methods is not a matter of pressure.