当前,不少小型纺织企业由于产品大量积压,货款长期拖欠,使企业的资金,不能沿着“货币资金——储备资金——生产资金——成品资金——货币资金”的轨道正常运转,而是产生另外的一种不正常的循环公式:“债务结算资金——储备资金——生产资金——成品资金——债权结算资金”,严重影响企业的经济效益,更谈不上加速资金的周转。以我厂为例可说明这一问题。我厂1983年元月投产,规模一万锭,开始流动资金只有拨款30万元,贷款40万元。生产的棉纱绝大部分是赊销出去的,应收销货款达440多万元,至今还有340多万元没有收回。我们为了维持生产只 At present, many small-scale textile companies have a large backlog of products and long-term defaults on their loans, so that the funds of enterprises cannot follow the normal track of “money funds—reserve funds—production funds—finished product funds—currency funds”. This is another kind of abnormal cyclic formula: “Debt Settlement Funds—Reserve Funds—Production Funds—Finished Product Funds—Debt Settlement Funds” seriously affect the economic efficiency of enterprises, let alone speed up the turnover of funds. . Take our factory as an example to illustrate this issue. I plant put into operation in January 1983, the scale of 10,000 spindles, began to flow funds only grant 300,000 yuan, loans 400,000 yuan. The vast majority of cotton yarns produced were sold off, and the receivables and sales amounted to more than 440 million yuan. To date, more than 340 million yuan have not been recovered. We only need to maintain production