一、实行流动资金有偿占用的意义流动资金是企业的“血液”,但这种“血液”在部分企业流通不畅,尤其在生产环节中有严重的滞留现象。究其成因大致有:①受计划经济体制的长期影响,企业管理意识不强。②本位主义的存在。③经济观念淡薄。在企业外部条件一定和其它条件不变时,生产阶段对流动资金的占用起着重要作用。也是我们加强流动资金管理的关键环节。实行流动资金有偿占用,可以增强企业及车间等内部单位的资金效益观念,能尽量压缩流动资金在生产阶段的滞留时间,缩 First, the significance of the implementation of the use of liquid funds to take advantage of liquidity is the company’s “blood”, but this “blood” in some companies in the poor circulation, especially in the production process has a serious phenomenon of retention. The reasons for this are as follows: 1 Due to the long-term impact of the planned economic system, corporate management awareness is not strong. The existence of 2 standardism. 3 The economic concept is weak. When the external conditions of the enterprise are certain and other conditions are constant, the production stage plays an important role in the occupation of liquidity. It is also a key part of our efforts to strengthen liquidity management. The use of liquid funds for compensation can enhance the concept of capital efficiency of internal units such as companies and workshops, and can minimize the retention time of working capital in the production phase.