近年来,企业流动资金紧张,供血不足,血液循环不畅,原因是多方面的。但从较长的时间跨度来看,我们认为,根本原因是积累构成不合理,积累内部比例失调,固定资产积累比重过高,流动资金积累比重太低。根据马克思主义积累学说,积累,作为年剩余物的阶值,必须分为固定资产积累和流动资金积累两大部分,而且两部分之间必须保持一定的比例关系。破坏了这种比例关系,不管哪一部分畸轻畸重,都会影响积累 In recent years, corporate liquidity shortage, insufficient blood supply, poor blood circulation, for many reasons. However, from a long time span, we think the fundamental reason is that the accumulation constitutes an unreasonable accumulation of internal proportion imbalances, the proportion of fixed asset accumulation is too high and the proportion of liquid capital accumulated is too low. According to the Marxist theory of accumulation, the accumulation, as the grade value of the surplus of year, must be divided into two major parts: the accumulation of fixed assets and the accumulation of working capital. The two parts must maintain a certain proportional relationship. Undermined this proportion of relations, no matter what part of abnormality, will affect the accumulation