资金紧张几乎是每个企业共同的呼声。但是,不少企业一方面说流动资金不足,一方面又不肯采取措施补充自有资金,这恐怕也是一种通病。我认为在补充自有资金方面,可以采取以下办法。 1.采取行政手段和经济手段相结合的办法,完善自补流动资金的约束机制。企业从税后留利中按一定的比例进行自有流动资金补充,是一条有效途径。银行应根据企业自有流动资金缺额的多少和企业留利情况,会同主管部门一起确定补充比例,并定期进行检查督促。对按规定比例自补流动资金的企业,按“补一增二”(或增三)的办法安排贷款,并享受低利率。对未按规定比例自补流动资金的企业,银行从严发放贷款,并对应补未补而多占用的贷款加息;加收的利息不准进入成本,以促使企业重视自有资金的补充。 2.企业占用的国家流动资金,实行有偿使用,使用费率可低于银行贷款利率,提取的使用费由主管 Tight funding is almost a common voice for every company. However, many companies, on the one hand, say that there is not enough liquidity, and on the other they are not willing to take measures to supplement their own funds. This is probably a common problem. I think that the following measures can be taken to supplement the self-owned funds. 1. Adopt a combination of administrative and economic measures to improve the restraint mechanism for self-financing liquidity. It is an effective way for companies to supplement their own liquidity by a certain proportion from the after-tax profit. The bank shall determine the supplementary ratio together with the competent department based on the amount of the company’s own lack of liquidity and the profit-making status of the enterprise, and conduct regular inspection and supervision. For enterprises that have increased their working capital by a specified percentage, arrange loans in accordance with the method of “increase one, increase two” (or increase three), and enjoy low interest rates. For enterprises that do not make up the flow of funds in accordance with the prescribed ratio, the banks strictly disburse loans and raise interest rates according to the loans that are not used to make up for them; interest received is not allowed to enter costs, so as to encourage companies to pay attention to the supplement of their own funds. 2. The state’s liquidity funds occupied by enterprises are used for compensation. The usage fee rate can be lower than the bank loan interest rate, and the use fee drawn by the supervisor