当前,一些企业资金紧缺、周转失衡,已成为制约这些企业生产经营的突出问题,主要原因:一是资金总量严重不足,货币资金入不敷支;二是企业的产品结构与市场需求对接错位,产品滞销积压,库存资金占用上升;三是结算纪律松弛,购销信誉下降,债务链条越系越紧;四是规范的财会制度与发育中的市场产生碰撞,导致收入超前实现,税款提前计缴,效益无资金保证。如何解决当前这种资金胶着状态,既要从外部找原因,更要从内部挖潜力。在目前资金供求普遍紧张的情况下,不能依赖取得多少银行贷款,也不能靠特殊照顾、吃偏饭来维持企业生存,而必须眼睛向内,炼内功,挖内潜。加大品种调整力度,强化内部制约机制,严格把握资金流向,加速货款回收,在资金管理上来一个新 At present, the shortage of funds and turnover of some enterprises have become a prominent issue that restricts the production and operation of these enterprises. The main reasons are as follows: First, the total amount of funds is insufficient; monetary funds are insufficient to support expenditures; second, the product structure and market demand of companies are misaligned and misplaced. , The product’s unsatisfactory sales backlog, and the increase in the use of inventory funds; Third, the settlement discipline is slack, the credit of purchase and sales declines, and the debt chain becomes more and more tight; Fourth, the standardized accounting system collides with the developing market, leading to the realization of income ahead of schedule, and the tax is advanced. Payment, benefit no financial guarantee. How to solve the current stalemate in funding, it is necessary to find the cause from the outside, but also to tap potential from the inside. Under the present situation of tight supply and demand for funds, one cannot rely on how many bank loans are made, nor can it rely on special care and eating rice to maintain the survival of the enterprise. Instead, it must look inwards, exercise internal strength, and dig inside potential. Intensify the adjustment of varieties, strengthen the internal control mechanism, strictly control the flow of funds, accelerate the recovery of payment, and come up with a new fund management system.