当前国有企业流动资金严重不足,除了外部环境和体制等方面的原因外,企业流动资金提取办法不规范、不科学也是重要原因之一。现行的流动资金提取办法是在生产发展基金中按10%-30%的比例提取,这样提取不仅数额小,难以满足需要,而且在企业留利向消费倾斜,生产发展基金向固定资产投资倾斜的情况下,企业流动资金往往提取不足。因此,改革国有企业现行流动资金提取办法,以销售收入为计提流动资金的依据,不失为当前缓解企业流动资金不足的一种有效途径。(一)设想的理论依据作为“长期资金”的固定资产投资的贷款,不论是基本建设贷款,还是挖革改项目的贷款,都是通过企业提取的折旧和实现的利润进行偿还的,前者企业是通过将折旧进入产品成本而形成企业更新改造的专用基金,后者如果是用税前还贷形式偿还,其性质同折旧一样,国家给予了免税处理。因此,对企业“长期资金”的使用,国家是从政策上给予优惠 At present, there are serious shortages of liquidity in state-owned enterprises. In addition to external environmental and institutional reasons, it is also one of the important reasons why enterprises’ liquidity extraction methods are not standardized or scientific. The current method of liquidity withdrawal is based on a ratio of 10% to 30% in the production development fund, so that the withdrawal is not only small in amount, it is difficult to meet the needs, and the company’s profit retention is tilted toward consumption. The production development fund is inclined to investment in fixed assets. Under the circumstances, corporate liquidity is often insufficiently extracted. Therefore, the reform of the current state-owned enterprises’ current liquidity withdrawal method and the use of sales revenue as the basis for drawing up liquidity funds may well be an effective way to alleviate the current liquidity shortage of the enterprises. (A) The theoretical basis envisaged. As a fixed-asset investment loan of “long-term capital”, whether it is a capital construction loan or a loan to dig a modified project, it is repaid through the depreciation and realized profits of the enterprise. It is through the depreciation into the product cost to form a special fund for enterprise renovation. If the latter is repaid in the form of repayment before tax, its nature is the same as depreciation, and the country has granted tax exemption. Therefore, for the use of “long-term capital” by enterprises, the state gives preferential policies.