“企业难、难就难在没有钱。”这句话几乎成了众多企业界人士的共同感受。一个家庭要维持其存在,离不了柴米油盐,这些都需要钱。而企业要维持正常生产,就需购置设备,进行技术改造,组织生产原料,改善职工生活,这些也都需要钱。深陷资金短缺困境中的企业如何能弄到这么多钱呢?于是乎,许多厂长就急不可耐地找局长、找市长、找行长,总想要么是财政上拨给点钱,要么是银行贷给点钱。他们的这种做法当然无可厚非,但笔者 “It is difficult for enterprises to have difficulty in the absence of money.” This sentence has almost become a common feeling among many people in the business community. If a family wants to maintain its existence, it will not be able to get rid of oil, salt, and salt, which all need money. In order to maintain normal production, enterprises need to purchase equipment, carry out technological transformation, organize the production of raw materials, and improve the lives of workers. All these also require money. How can companies that have been trapped in financial difficulties be able to get so much money? Therefore, many factory managers are eager to find the director, find the mayor, and find the president. They always want to finance some money. Either the bank is lending money. Of course, their practice is understandable, but the author