一、我国有色金属工业企业资本周转的现状 加快资本周转速度是市场经济对企业经营的基本要求。而近些年来,我国有色金属工业企业特别是国有企业的资本周转却表现出相反的趋势。 1.流动资本的周转 1997年与1991年相比,采选企业和冶炼及压延加工企业流动资本由年周转2.72次和2.61次降至1.89次和1.55次,周转一次耗时由134、140天延至193、235天。同期内,国有企业流动资本周转一次费时 First, the status quo of capital turnover of non-ferrous metal industrial enterprises in China Speeding up the capital turnover rate is the basic requirement of the market economy for the operation of enterprises. In recent years, however, the capital turnover of China’s non-ferrous metal industrial enterprises, especially state-owned enterprises, shows the opposite trend. 1. Turnover of working capital Compared with 1991, the working capital of mining enterprises and smelting and rolling processing enterprises decreased from 1.72 times to 1.89 times and 1.55 times from 2.61 times to 1.89 times and from 1.34140 days Until 193,235 days. During the same period, the liquidity of state-owned enterprises revolved over time