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当前企业经济活动中的一个热门话题,是资金普遍紧缺,制约着再生产的正常进行。解决这一问题,实为当务之急。本文拟就此谈几点看法。(一)引起企业资金普遍紧张的根由:一、从企业内部观察:1.承包体制遗留下的大量潜亏长期得不到消化。企业资金占用中含有多少潜亏?各企业并不相同,按笔者估计,大约有50%以上的企业存在不同形式的潜亏(有的挂帐,有的未单列),这部分虚有价值,非但不能再增殖,
One of the current hot topics in corporate economic activity is the general shortage of funds, which restricts the normal progress of reproduction. Solving this problem is indeed a matter of urgency. This article intends to discuss several points on this. (1) The root cause of the general tightness of corporate funds: First, observe from inside the company: 1. The large amount of potential losses left behind by the contracting system has not been digested for a long time. How many hidden losses in the enterprise fund occupation? The companies are not the same. According to the author’s estimation, about 50% of the companies have different types of hidden losses (some of which are outstanding, others are not listed separately). This part is worthless, not only Reproliferation,