资金短缺是当前工业企业生产经营上面临的棘手问题。其实在资金问题上前几年已实施的“拨改贷”、发行债券、股票等措施,以及国家对企业超定额占用的资金征收资金占用费等,便是企业负债经营的先兆。随着改革的深入,负债经营势在必行。我们必须接受这一挑战。对此,我们不但要有战略上的心里准备,更要有现实的战术策应。在此 The shortage of funds is a thorny issue facing the current industrial enterprises’ production and operation. Actually, measures such as “dialling and refinancing”, issuance of bonds, stocks and other measures that have been implemented in previous years on the issue of funds, as well as the state’s levying of funds on funds used by enterprises for over-quota funds, are precursors to the company’s debt operation. With the deepening of reforms, debt business is imperative. We must accept this challenge. In this regard, we must not only have strategic preparations in mind, but must also have realistic tactics. here