随着国家经济的发展,物资经营已走出了低谷,但有些矛盾并未消除,特别表现在资金结构失衡,经济效益低下。为此,如何通过分析企业资金使用和运行状况,优化企业资金来源,减少企业的资金占用和物资库存,提高资金和物资的使用效益,实现资金的良性循环,是我们当前必须研究和解决的一个重要问题。 With the development of the country’s economy, material management has come out of its trough, but some contradictions have not been eliminated, especially in the imbalance of fund structure and low economic efficiency. Therefore, how to optimize the source of funds for enterprises, reduce the capital occupation and material inventory of enterprises, increase the use of funds and materials, and achieve a virtuous circle of funds by analyzing the use of funds and operating conditions of enterprises, are the ones that we must study and solve at present. important question.