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近年来,企业流动资金普遍紧张,产生的原因是多方面的,如前几年经济发展过热;基建膨胀;材料价格上涨,导致成本上升;一些企业因经营管理不善,产品积压等等,造成资金占用增加。但笔者认为,企业流动资金不足,除上面几个因素影响外,还有以下方面的原因。第一,材料价格上涨后,许多企业没有按规定调整库存材料的价格,并相应调增流动基金;有的虽然调整了库存材料价格,但调增价值却作为利润,一部分上缴财政,一部分转作企业留利。虽表面上流动资金金额没减少,但下一循环时却买不回同等数量的实物,必然造成资金的缺口。据工商银行对某市38户国营工业企业的调查,38户企业共调价增值2858万元,其中作调增流动基
In recent years, corporate liquidity has been generally tight. The reasons for this are many, such as overheated economic development in the past few years; inflation of infrastructure; rising material prices, resulting in rising costs; some companies have incurred funds due to poor management and product backlogs. Increased occupancy. However, the author believes that the lack of liquidity of enterprises, in addition to the above factors, there are the following reasons. First, after the price of materials rose, many companies did not adjust the prices of inventory materials according to regulations and increased their liquidity funds accordingly. Some adjusted the value of inventory materials, but added value as profits, some turned over to finance, and some turned into Corporate profit. Although the apparent amount of liquidity has not decreased, the same amount of physical goods cannot be bought in the next cycle, which will inevitably cause a gap in funds. According to ICBC’s survey of 38 state-owned industrial enterprises in a city, 38 companies have added value to their total value of 28.58 million yuan, of which the increase in liquidity