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当前商业信用在某些行业日趋泛滥。据调查,陕西省某棉纺织企业(中型),1983年应收销货款平均占用资金530万元,年来仍有55个单位拖欠货款,金额高达794万元,相当于这个企业国拨流动资金的98.4％。由于大量销货款不能及时收回,形成这个企业欠某公司的原料款500余万元不能及时承付。这种不正常的人欠和欠人的恶性循环,不仅不利于企业的经济核算,而且对社会主义计划经济也是一种极为严重的破坏。1983年,这个纺织企业由于负担拖欠货款和垫付税金的利息,就减少利润达40余万元,其中大部分是被一些小型企业所挤占。由于这种商业信用的存在,使一些本应“关、停、并、转”的企业,获得无偿的资金占用,部分地掩盖了这些企业在经营管理上存在的问题,阻碍调整方针的贯彻。
The current commercial credit is becoming increasingly rampant in certain industries. According to the survey, in Shaanxi Province, a cotton textile company (medium-sized), 1983 accounts receivable accounts for an average of 5.3 million yuan in funds, and 55 units still default on payments for a total amount of up to 7.94 million yuan, equivalent to the company’s allocation of liquidity. 98.4%. As a large number of sales can not be promptly recovered, the formation of more than 500 million yuan in raw materials the company owes a company can not be timely commitment. This vicious circle of people owed and owed by such abnormal people is not only detrimental to the economic accounting of enterprises, but also a very serious damage to the socialist planned economy. In 1983, the textile company reduced its profits by more than 400,000 yuan because of the burden of default on advance payments and advance tax payments, most of which were squeezed by small companies. Due to the existence of such commercial credits, some companies that should have been “closed, stopped, merged, and transferred” have been given free funds to use, partially obscuring the problems existing in the operation and management of these companies, and impeding the implementation of the adjustment policy.