改革开放以来,搞活生产和流通环节,对提高经济效益有重大作用,但随之而来的一些单位现金管理严重失控,造成现金体外循环,以及由此带来的后果不容忽视。其原因:一是部分单位领导和财会人员法制观念淡薄,不执行财经制度,收入现金不及时送存银行入帐,坐支现金,图方便省事。二是企业划小核算单位,实行单独核算后在银行多头开户,银行无法对其资金进行控制,增加了银行监督的难度。三是银行结算手续繁琐,使企业执行不便。四是“三角债”尚未根本扭转,“一手交钱,一 Since the reform and opening up, the invigoration of production and circulation has played a major role in improving economic efficiency. However, the cash management of some units that followed has been severely out of control, resulting in cash out circulation, and the consequences thereof cannot be ignored. The reasons are as follows: First, the concept of the legal system of some unit leaders and accountants is weak, and the financial system is not enforced. The cash in cash is not deposited in the bank at the right time, and cash is spent. It is convenient to save trouble. Second, enterprises demarcate small accounting units and open accounts in banks after separate accounting. Banks cannot control their funds and increase the difficulty of bank supervision. Third, the bank’s settlement procedures are cumbersome, making the company inconvenient to implement. Fourth, the ”triangular debt" has not yet been fundamentally reversed.