1991年为全国质量、品种、效益年,党中央、国务院明确提出全部经济工作要切实转到提高效益的轨道上来。我们认为,这是对我国多年来经济与金融工作经验与教训的总结。事实上,经济生活中出现的不正常状况,表现在资金上的恶性循环已经引起上上下下的极大关注。 一、现状 (一)、“三项资金”过大,企业“雪上加霜”。以铅山县调查资料为例,1990年全县地方国营工业企业产成品,发出商品,应收货款“三 In 1991, it was the year of quality, variety, and benefit. The Party Central Committee and the State Council clearly stated that all economic work should be effectively transferred to the track of improving efficiency. We believe that this is a summary of our country’s economic and financial work experience and lessons over the years. In fact, the abnormal conditions that have emerged in economic life are manifested in the vicious circle of funding that has caused great concern from top to bottom. First, the status quo (a), “three funds” is too large, the company “somewhat worse.” Taking the investigation data of the Qishan County as an example, in 1990, the county-owned industrial enterprises in the county produced finished products, issued commodities, and received payment for goods