流动资金是企业的“血液”,也是整个经济机制得以正常运行的“润滑剂”。但是,近两三年来,企业流动资金短缺日见突出,银行信贷告紧,企业间链式拖欠严重。根据调查表明,目前企业流动资金短缺的症结主要在于: 1.企业内部固定资产积累和流动资金积累比例失调。在积累分配时,许多企业往往热衷于扩大固 Liquidity is the “blood” of the company, and it is also the “lubricant” for the normal operation of the entire economic mechanism. However, in the past two to three years, the shortage of corporate liquidity has become increasingly prominent, bank credit has been tightened, and intercompany chain arrears have been severe. According to the survey, the crux of the current shortage of liquid capital of enterprises is mainly as follows: 1. The accumulation of internal fixed assets and the imbalance of the accumulation of working capital. In the accumulation of distribution, many companies are often keen to expand