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资金紧张是当今企业普遍存在的一大问题,其后果可能使企业的大量利润转化为利息支出,甚至迫使企业经营陷入困境。比如,1994年我厂实现利润889.75万元,而同年财务费用中的利息支出则高达2406万元,利润与利息之比为1:2.7。1995年初,我厂短期借款为11534万元,在如此大的贷款规模下,全年资金计划中的需求量为38850万元,而比较正常乐观的来源(包括产品销售收入、其它业务收入和投资收益)却只有36900万元,资金缺口有1950万元。这就使得资金问题成为我厂1995年生产经营工作中的一大难点。
Tight funding is a common problem in today’s enterprises. The consequences of this can be to convert large amounts of profits into interest expenses, and even force business operations into trouble. For example, in 1994, our factory realized a profit of RMB 8,897,500, and the interest expense in the financial expenses of the same year was as high as 24.06 million yuan, and the ratio of profit to interest was 1:2.7. In early 1995, our factory’s short-term borrowing was 115.34 million yuan. Under the large scale of loans, the annual demand for funding plans was 3,885,500,000 yuan, while the sources of relatively normal optimism (including product sales revenue, other business income, and investment income) were only 369 million yuan, and the funding gap was 19.5 million yuan. . This makes the financial issue become a major difficulty in the production and operation of our factory in 1995.