湖北麻城市1984年、1985年工商企业连续无亏损,获省人民政府授予的“经济效益好”先进县称号。今年的经济效益如何?人们认为今年有“三难”,一是原材料价格上涨,成本难降,二是亏损边缘户多,局面难扭,三是收入基数高,增盈难办。怎样变“三难”为“三易”?我认为要狠抓企业管理,从解决资金运用效益入手,消灭财务管理中的薄弱环节。当前,有的企业有问题资金多,“包袱”重;有的企业挪用流动资金搞基建;有的企业有大量赊销、预付和借款垫支,有的已成为呆帐;有的企业拖欠延付、结算纪律松弛、风险资金增加;有些小企业已陷入资金困境,发工资、报销旅差费用都觉 Macheng City, Hubei Province In 1984 and 1985, the industrial and commercial enterprises had no losses, and they were awarded the title of “Advanced Economics with Good Economic Benefits” by the provincial government. How is this year’s economic benefit? People think that there are “three difficulties” this year. First, the price of raw materials has risen, and the cost has fallen. Second, there are many households with losses and the situation is difficult to handle. Third, the income base is high, and it is difficult to increase profit. How to change the “three difficulties” to “three easy”? I think we must pay close attention to corporate management, from the solution to the use of funds to start with efficiency, eliminating the weak links in financial management. At present, some companies have many problems with funds, “burden”; some companies use mobile funds to engage in infrastructure; some companies have a large number of credit sales, advance payments and borrowing advances, and some have become bad debts; some companies are in arrears, Clear settlement discipline and increased risk capital; some small businesses have been trapped in financial difficulties, pay for salaries, and reimbursement of travel expenses.