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资金短缺长期困扰着国有工业企业的生存和发展,也是各级党政领导关心的重大问题,企业资金为何短缺?襄樊市审计部门对全市105户国有工业企业(以下简称百户企业)审计调查,找到了一些线索:除国家紧缩银根因素外,还有许多其他因素,主要是:1.企业经营亏损“吃”掉一部分资金。据对百户企业的审计调查核实,亏损企业65户,占调查户数的61.9%。1995年度企业亏损达2.2亿元。2.企业历史包袱“死”掉一部分资金。百户企业由于亏损挂帐、财产损失、产品成本高于售价、应摊未摊费用挂帐等造成的历史包袱额高达125,866万元,尽管清产核资已消化其中历史包袱额45,445万元,但这只是帐目上的调整,并不能缓
The shortage of funds has long plagued the survival and development of state-owned industrial enterprises, and it is also a major concern for party and government leaders at all levels. Why is there a shortage of corporate funds? The auditing department of Xiangfan City conducted an audit investigation of 105 state-owned industrial enterprises (hereinafter referred to as 100 enterprises) in the city. Some clues have been found: In addition to the national tightening monetary factors, there are many other factors, mainly: 1. Business losses “eat” a portion of the funds. According to an audit investigation of 100 enterprises, 65 loss-making enterprises accounted for 61.9% of the surveyed households. In 1995, the company suffered a loss of 220 million yuan. 2. The enterprise’s history package “dead” has lost part of the funds. Hundreds of enterprises accounted for RMB 1,258,66,000 due to loss of debts, property losses, product costs higher than the selling price, and unpaid expenses, which were accounted for in the past. Although the clearing and nuclear assets have absorbed 454,450,000 yuan of historical burden, But this is only an adjustment on the account and it cannot slow down