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新财务制度实施后,取消了资金专款专用的管理办法,有些企业出现了流动资金分流的速度更加迅速,途径更加多样的情况。从辽宁省朝阳市的情况看,有相当一部分企业流动资金明分暗流,内滞外呆,有效运转量不足总量的50%,分流量高达50%以上。企业流动资金分流的表现形式大体有以下几种:一、填补基建缺口,分流为固定资产投人。有些企业的基本建设项目,未经充分论证和资金尚未落实就急于破土动工,盲目上马,造成基建资金
After the implementation of the new financial system, the special fund management methods have been abolished, and some companies have seen a faster and more diversified flow of liquidity. Judging from the situation in Chaoyang City, Liaoning Province, a considerable portion of the company’s liquidity is clearly undercurrent, with internal delays, and the effective amount of operations is less than 50% of the total, and the flow rate is as high as 50%. There are roughly the following manifestations of the diversion of corporate liquidity: First, to fill gaps in infrastructure, and divert investment into fixed assets. Some companies’ infrastructure projects have been rushed to break ground and have not been fully demonstrated and funds have not yet been implemented.