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在改革开放搞活的新形势下,有一些商业企业放松了财务管理,严重地影响了经济效益的提高。主要表现有: ——资金占用不合理。商品资金占用减少,非正常结算资金增加。某县供销社非正常结算资金占用达505万元,其中有100多万元需要打官司,收回的可能也不大。有的追求奢侈豪华,以至于挤用流动资金搞基建,固定资产投资过快。某县供销社系统固定资产和在建工程总额已达3306万元,比1980年增长2.26倍,而商业销售额只增长1.48倍。结果,资金使用多投入少产出,资金利润率低。有的企业由于流动资金被挤占,不得不借债经营。
Under the new situation of reform and opening up and invigoration, some commercial enterprises have loosened their financial management and seriously affected the improvement of economic efficiency. The main performances are: - Unreasonable use of funds. Commodity fund occupation decreased, and abnormal settlement funds increased. A county supply and marketing cooperatives accounted for 505 million yuan in abnormal settlement funds, of which more than 1 million yuan needed to go to court and the recovery may not be large. Some pursuing extravagance and luxury, so that they use liquidity to engage in infrastructure construction, investment in fixed assets is too fast. The total amount of fixed assets and projects under construction in a county supply and marketing cooperative has reached 33.06 million yuan, an increase of 2.26 times over 1980, while commercial sales only increased by 1.48 times. As a result, the use of funds has resulted in more investment and less output, and the profitability of funds has been low. Some companies had to use debt to operate because of the crowded liquidity.