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为什么近年来企业经济实力不断增强,留利增加,而自有流动资金比例却越来越少呢?笔者认为,其根源在于: 1.企业缺乏补充自有流动资金的内在动力。就现实而言,不少企业和有关部门忽视了补充自有流动资金,有的不愿补充,使这项十分重要的工作处于停滞状态。前几年信贷管理较松,利率较低,企业获取银行资金和其它资金不算困难,利息负担也不重,由于资金压力小,补资无动力,客观上使企业不重视补充自有流动资金。 2.企业留利分配投向偏转。一段时期内,一些企业注重外延扩大再生产,将企业积累用于建厂房、
Why has the economic strength of enterprises increased in recent years, and the increase in profit margins, while the proportion of self-owned liquidity has become less and less? The author believes that its roots are: 1. Enterprises lack the internal power to supplement their own liquidity. As far as reality is concerned, many enterprises and relevant departments have neglected to supplement their own liquidity, and some have not been willing to supplement it, putting this very important work to a standstill. In previous years, credit management was relatively loose and interest rates were relatively low. Enterprises’ access to bank funds and other funds was not difficult, and the interest burden was not heavy. Due to low pressure on funds, there was no incentive for capital replacement, and objectively, enterprises did not pay attention to supplement their own liquidity. . 2. The distribution of corporate profits will be deflected. In a period of time, some companies focused on expanding and reproducing their production, and accumulating companies for building factories.