流动资金严重不足,结算资金占用比例上升,是当前商业企业普遍存在的问题。笔者认为,有效地压缩商业结算资金占用应从以下几方面入手: 一、改进会计核算方法。商业企业的结算资金主要包括委托银行收款,销货应收款和其它应收款项。现行制度规定,企业采用托收承付结算时,一俟商品发出,就作为销售进行帐务处理。这种方法的弊端是:(1)结算资金的增减,同企业的销售收入和利润没有直接联系,在客观上难以引起企业领导对结算资金的重视。(2)资金运动与商品物资运动不同步,只有销售行为没有收回货款,不等于实现了商品的价值。(3)销货款如停留在结算环节上即作销售入帐,势必造成企业经营成果不实、国民收入提前分配的现象。因此,必须改进委托银行收款、分期付款、延期收款、赊销货款的核算方法,按照钱货两清的原则,款到才作销售处理。二、加强结算资金管理。压缩结算资金的关键 The serious shortage of working capital and the increase in the proportion of settlement funds have become a common problem in current commercial enterprises. The author believes that the effective compression of commercial settlement funds should start from the following aspects: First, improve accounting methods. The settlement funds of commercial enterprises mainly include entrusted bank receipts, sales receivables and other receivables. The current system stipulates that when a company adopts collection and payment settlement, a commodity will be issued and accounted for as sales. The drawbacks of this method are: (1) The increase or decrease of settlement funds has no direct connection with the company’s sales revenue and profits, and it is difficult to objectively cause business leaders to attach importance to settlement funds. (2) The movement of funds is not in sync with the movement of goods and materials. Only the sale of goods does not recover the payment, which does not mean that the value of the goods is realized. (3) Sales of goods sold for sale if they stay on the settlement link will inevitably result in the phenomenon that the business results of the company are false and the national income is allocated in advance. Therefore, it is necessary to improve the accounting methods for commissioning bank collections, installment payments, deferred collections, and write-offs. In accordance with the principle of money, goods, and goods, sales are processed for payment. Second, strengthen the management of settlement funds. The key to compressing settlement funds