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目前,军办企业不管是盈利还是亏损,都存在着流动资金短缺问题。究其原因,主要是企业虚盈实亏,互相拖欠货款,原辅材料涨价,企业挪用流动资金弥补投资缺口,产品滞销积压等。要真正缓解军办企业流动资金短缺这一矛盾,必须健全企业承包机制,提高资金使用效益;苦练内功,深入开展清资挖潜工作;充分发挥财会部门的职能作用,降低成本,提高资金利用率;加强宏观调控,优化资金的合理配置;开拓市场,扩大销路,减少产品资金占用。
At present, there is a problem of liquidity shortage in the military-run enterprises, whether they are profitable or not. The reason is mainly the real profit-deficit enterprises, each other owed payment of raw materials prices, misappropriation of liquid funds to make up for the investment gap, the backlog of unsalable products. In order to truly ease the contradiction between the liquidity shortage in the military-run enterprises, we must perfect the contract-making mechanism for enterprises and improve the efficiency of the use of funds. We should work hard to carry out the work of tapping potential for clean investment and give full play to the functions of the finance and accounting departments to reduce costs and increase capital utilization ; Strengthen macroeconomic regulation and control, optimize the rational allocation of funds; open up the market, expand sales and reduce product fund occupation.