从限产压库的情况看,今年在实际执行过程中有两个值得注意的问题需要认真考虑。 第一、在产成品资金占用下降的同时,生产资金占用却明显上升。 第二、在应收及预付货款逐渐下降的同时,其他应收款却明显增加。 造成上述问题的原因是多方面的: 从考核的财务指标体系来看,产成品、发出商品、应收及预付货款,这三项指标隶属于定额流动资金和非定额流动资金的科目内,并不真正反映全部流动资金或银行贷款。指标体系上的缺陷,为企业人为地虚转科目开了方便之门。 从企业的自身利益来看,完成限产压库指标企 Judging from the situation of limited production and pressure storage, there are two issues worthy of attention during the actual implementation this year that need careful consideration. First, at the same time as the use of funds for finished goods declined, the occupation of production funds increased significantly. Second, while receivables and advance payment have gradually declined, other receivables have increased significantly. The causes of the above problems are manifold: From the perspective of the financial index system for assessment, finished products, issued commodities, receivables, and advance payment, these three indicators are subordinated to the subject of fixed working capital and non-fixed liquidity, and Does not really reflect all liquidity or bank loans. The flaws in the indicator system have opened the door for companies to artificially imaginary subjects. From the perspective of the company’s self-interest, complete the limited production database