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当前,企业资金供不应求,矛盾十分突出,而职工欠款的居高不下,也起了推波助澜的作用。从职工欠款的构成分析,其特点:一是范围广,不仅一般职工欠款,而且有的企业领导干部也欠款;特别是采购人员欠款多,有的采购人员借支旅差费,只借不还,上次借款未清,下次继续再借。二是金额大,有的职工欠款高达数千元之巨。三是时间长,有的长达三、五年之久。四是名目多,如职工医药费欠款、家庭困难借款等。五是人走帐未清,呆帐死帐的欠款多。职工大量欠款带来的后果是严重的。它使企业减少了可用资金,加剧了流动资金紧张状况,加重了企业负担,减少了生产、经营收入。这部分欠款不仅不能用于生产、经营业务,企业每年还要为此支付一定致量的银行贷款利息。因此,要从实际出发,采取有效的清欠措施:
At present, the supply of funds in short supply, the contradiction is very prominent, and staff arrears high, also played a role in fueling the flames. From the analysis of the composition of arrears of workers, its characteristics: First, a wide range, not only general staff arrears, and some business leaders also owed arrears; in particular, procurement staff arrears, and some procurement staff to borrow travel expenses, only Borrowed again, the last borrowing was outstanding, and the loan was borrowed again next time. Second, the amount of large, some workers owed up to several thousand dollars huge. Third, a long time, some as long as three or five years. Fourth, many names, such as staff arrears medicine, family loans and other difficulties. Fifth, people are left unpaid, bad debt bad debts and more. The consequences of massive employee arrears are serious. It enables enterprises to reduce the available funds, exacerbating the liquidity situation, increasing the burden on enterprises and reducing production and operating income. This part of the arrears not only can not be used for production and business operations, enterprises have to pay a certain amount of annual interest on bank loans. Therefore, we must take an effective debt clearance from the reality: