一、资金紧张的背景资金紧张是指企业在其经营过程中由于生产、销售环节陷入困境或由于管理不善造成供给环节资金不足,它表现为企业生产任务不足、机器设备闲置,经济效益下降。在宏观经济运行的不同阶段,企业资金紧张的程度也不一样。如在经济高涨时,企业资金紧张的程度较小,这是因为在这一时期,市场环境宽松,需求旺盛,而且资金融通便利,资金成本也低,由于资金相对来说比较充分,所以企业内部隐含 First, the background of financial stress Capital shortage refers to the business in its business process due to production, sales or due to poor management due to lack of funding for the supply chain, which shows the lack of production tasks for enterprises, machinery and equipment idle, economic decline. In different stages of the macroeconomic operation, the level of corporate financial stress is not the same. Such as economic boom, the less the degree of enterprise funds, it is because during this period, the market environment relaxed, demand is strong, and the convenience of financial facilities, capital costs are low, due to relatively more funds, so the internal Implied