一、加强结算资金管理的迫切性在我国有计划的商品经济条件下,由于种种原因,物资运动和资金运动还存在着脱节行为。一些企业对结算资金缺乏相应的制度保障和经济制裁措施,资金渠道不清,管理不力,使结算资金出现了不少漏洞,往往不能如期回收。还有一些企业,利用本企业生产或经营的紧俏商品,长期占用其它企 First, to strengthen the urgency of settlement fund management In the planned commodity economy in our country, due to various reasons, material movement and capital movement there is still a disconnect. Some enterprises do not have corresponding system guarantee and economic sanction measures for settlement funds. Their funds channels are unclear and their management is ineffective, causing many loopholes in the settlement funds, which are often not recovered on schedule. There are still some companies, the use of the production or operation of the tight goods, long-term occupation of other enterprises