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吉林省德惠县农机一厂在1981年4月统计,往来拖欠货款,应收款达66笔,金额210,929元;应付款达13笔,金额116,000元.拖欠货款的主要原因:一是领导对资金使用与管理不重视;二是供销人员只管采购、推销、花钱,不管收钱;三是财会人员只管记帐,不管清理;四是企业对资金管理制度执行的不严格.因此往来拖欠货款逐年增加,严重地影响了企业的信誉,阻碍了资金的正常周转.为了扭转这种局面,该厂采取了主动措施,经过一年多的努力,到1982年4月止对上述79笔往来拖欠货款全部清理完毕,搞活了资金.他们的作法是:(一)领导重视,是做好清理拖欠工作的关键.该厂由一名领导负责,组成了有财会、供销参加的清理资金领导小组,并把这项工作纳入厂领导
Dehui County, Jilin Province, a farm machinery in April 1981 statistics, between the default arrears, receivables amounted to 66 pen, the amount of 210,929 yuan; payable 13, the amount of 116,000 yuan. The main reasons for the payment of arrears: First, the leadership of the Second, the supply and marketing staff as long as the procurement, marketing, spending money, regardless of money collection; Third, the accounting staff only accounting, regardless of liquidation; Fourth, the implementation of enterprise funds management system is not strict. The annual increase has seriously affected the credibility of enterprises and prevented the normal turnover of funds.In order to reverse this situation, the factory has taken active measures. After more than a year of hard work, until April 1982, the above-mentioned 79 transactions and arrears The payment is completely cleared, invigorate the funds.Their approach is: (A) the leadership of attention, is the key to clear the delinquent.This factory is responsible for the leadership of the formation of a financial accounting, supply and marketing team to participate in the clean-up funds, And put this work into the factory leadership