近几年来,国家为了制止通货膨胀,采取了一系列积极有效的政策和措施,收到了显著的成效。措施之一就是紧缩银根,控制信贷资金的投放,并对企业实行差别贷款利息率和罚息。在此形势下,由于近年来出现市场疲软的影响,很多应变能力脆弱的企业都面临着前所未有的资金紧张严峻的困境。因之,探讨解脱企业资金困境的论述,已成为当前会计学术研讨的热门话题。企业经营在产销两旺经济效益好的情况下,解决扩大再生产问题,从外延争取资金的增加投入,不失为发展经济的有效途径之一。但从目前大多数资金困扰的企业来看,主要问题不在于此,而是一方面增加了资金投入,而另一方面是产成品资金或结算资金继续膨胀,资金沉淀日趋严重。因此,这些企业要从企业内涵方面去找原因,探讨企业资金结构,分析资金上存在的问题,研究解决问题的方法和措施,比盲目呼吁增加资金投入,不失为实事求是的明智之举。缓解资金紧张的出路,在于提高企业的应变能力,这是对企业是否富于生命力的严格考验。分析企业资金结构,从资金占用方面来说,在 In recent years, the state has adopted a series of positive and effective policies and measures to curb inflation and has achieved remarkable results. One of the measures is to tighten monetary policy, control the release of credit funds, and implement differential loan interest rates and penalties for enterprises. Under this situation, due to the market’s weakness in recent years, many companies with weak resilience are faced with unprecedented severe financial constraints. Therefore, the discussion of the liberation of the dilemma of corporate funds has become a hot topic in current accounting academic seminars. Under the circumstance that the business operation is economically prosperous with both production and sales, solving the problem of expanding reproduction and increasing the input of funds from the extension is one of the effective ways to develop the economy. However, from the perspective of most of the financially troubled companies, the main problem is not this, but on the one hand increased capital investment, while on the other hand the finished product funds or settlement funds continue to expand, the capital has precipitated increasingly serious. Therefore, these companies must look for reasons from the perspective of corporate connotation, discuss the capital structure of enterprises, analyze the problems existing in funds, and study methods and measures for solving problems. This is more sensible than seeking to increase capital investment blindly. The way to ease the shortage of funds lies in improving the resilience of enterprises. This is a rigorous test of whether companies are full of vitality. Analyze the capital structure of enterprises, in terms of capital occupation,