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当前企业普遍存在资金紧张的问题,笔者认为其原因不能全归于受外部环境的影响。主要是企业本身对占有的资金运作不当,管理不善所造成的。表现在:一是盲目扩大生产经营规模;二是盲目抢购生产资料;三是盲目生产市场滞销或质量低劣的产品;四是缺乏资金时间价值观念。鉴于这些原因,治理好企业资金紧张状况,就必须对企业资金循环过程的供、产、销三个阶段进行认真分析,采取相应的措施,去克服各阶段在资金管理中存在
The prevailing financial problems of enterprises, I believe that the reasons can not be attributed to the external environment. Mainly due to their own business funds owned by improper operation, caused by poor management. First, blindly expand the scale of production and operation; second, blindly buy the means of production; Third, blindly produce unsalable or poor quality products; Fourth, the lack of time value of funds. For these reasons, we must carefully analyze the three stages of supply, production and sales of the enterprise's capital recycling process and take appropriate measures to overcome the various stages of fund management