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我国工业企业由过去的单纯生产型向生产经营管理型转轨后,部分企业由于缺乏科学的经营管理思想和方法,同时也由于一些客观因素的制约,致使企业物资储备资金占用不断增加。以哈尔滨电机厂为例,截止到1990年末储备资金占用多达12478万元(其中包括在途占用1555万元),储备资金周转期达270天。而工厂承包自行核定储备资金指标是11000万元、计划周转期为220天。造成储备资金占用过多的原因主要有三个:一是受三角债困扰。1990年电机厂欠供货
After the industrial enterprises in our country changed from the simple production type to the production and management type in the past, some enterprises, due to the lack of scientific management thoughts and methods, and due to the constraints of some objective factors, have also led to an increasing occupation of capital reserve. Take Harbin Electric Machinery Factory as an example. As of the end of 1990, the reserve capital occupied as much as 124.78 million yuan (including 15.55 million yuan in transit), and the reserve fund turnover period reached 270 days. The factory contracted self-verification reserve fund index is 110 million yuan, the planned turnover of 220 days. There are mainly three reasons for the over-utilization of reserve funds: First, they are plagued by the triangular debt. In 1990, the motor factory owes the goods