随着国家宏观调控作用的加强和信贷规模的紧缩，铁路集体企业普遍出现资金拮据局面，再加物价上涨、资金占用不当和自我调控乏力等因素，使企业本来资金紧张的供给状况更为突出。资金紧张已成为制约企业正常生产经营活动和稳步发展的因素之一。因此，认清现状，采取措施，缓解矛盾，是企业经营管理者的当务之急。 With the strengthening of the macroeconomic regulation and control of the country and the tightening of the credit scale, the collective bargaining situation of the railway collective enterprises, coupled with such factors as rising prices, improper capital occupancy and weak self-regulation, make the supply situation of enterprises’ capital surplus more prominent. The shortage of funds has become one of the factors restricting the normal production and business activities of enterprises and the steady development. Therefore, a clear understanding of the status quo, take measures to ease the contradiction is the top priority of business managers.