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据调查,某商业供销系统所属各部门自1985年以来,经营规模发展很快,商品销售额每年递增速度为23％左右。但随着经营规模的扩大,企业自有流动资金占全部流动资金的比重每年递减7.8％,企业自有流动资金严重不足。商业部规定,企业税后留利的2O％应该用于补充自有流动资金,按照规定的要求,这些单位应补充自有流动资金总额应为3OO多万元,而实际上除个别单位按税后留利的1o％左右补充了20多万元外,其余单位均未相应作补充,因而使这些单位的自有流动资金总额下降70多万元。经调查分析,产生企业未补或少补自有流动资金的主要原因是,企业对补充自有流动资金重视不够,主管部门管理不严。
According to the survey, since 1985, the business department of a certain commercial supply and marketing system has developed rapidly, and the annual increase rate of sales of goods is about 23%. However, with the expansion of business scale, the proportion of self-owned working capital in total liquidity has decreased by 7.8% each year, and the company’s own liquidity has been seriously insufficient. The Ministry of Commerce stipulates that 20% of the company’s after-tax profits should be used to supplement its own liquidity. In accordance with the requirements of the regulations, these units should supplement their own total liquidity should be more than 300 million, in fact, in addition to individual units by tax About 10% of Houlili supplemented more than 200,000 yuan, the rest of the units did not make corresponding supplements. As a result, the total amount of self-owned working capital of these units fell by more than 700,000 yuan. After investigating and analyzing, the main reason for the company to make up for or to make up for its own liquidity is that the company pays less attention to supplementing its own liquidity and the management department is not strict in management.