桂林市两家医药材二级站统计,在这次进行全国性的“清欠”活动中,清欠回笼金额不足20万元,占统一清欠回收总额209.6万元不到10%。而且,待回收货款不仅没有减少反而继续上升。这一问题不能不引起我们的重视。为什么这种“债务链”“解”不胜“解”,清不胜清,相互拖欠数愈来愈大?究其原因,主要有如下几方面作梗。其一、强调完成销售任务心理作怪。现行有关规定,销售产品一经发出就视作销售收入。各经营企业只要有销售收入,就能完成任务并据以计提留利和奖金。因此,有些企业经营管理人员在指导思想上,明知对方暂不付款也发售商品,认为商品发出总比压在仓库强,货款迟早会收回来。因此,造成商品资金转移,结算资金膨胀。 According to the statistics of two secondary stations for medical materials in Guilin City, in this nationwide “clearance” campaign, the amount of money collected and repaid was less than 200,000 yuan, accounting for less than 10% of the total amount of RMB 2,960,000 for total repayment. Moreover, the amount of money to be recovered not only did not decrease, but continued to rise. This issue cannot but draw our attention. Why this kind of “debt chain” “resolves” is ridiculous “resolved”, the Qing is not clear, and the number of mutual defaults is getting bigger and bigger. The reasons are mainly the following aspects. First, emphasize the psychology of completing sales tasks. According to the current regulations, sales of products will be treated as sales revenue once they are issued. As long as there are sales revenues, each operating company can complete its tasks and make allowances for dividends and bonuses. Therefore, some enterprise management and management personnel in the guiding ideology, knowing that the other party does not pay the goods for sale, that the goods issued than the total pressure in the warehouse, the payment will be withdrawn sooner or later. As a result, the transfer of commodity funds resulted in the expansion of settlement funds.