当前我国经济模式正从产品经济向商品经济逐步转变,外贸企业全面推行承包经营责任制。要求从过去统负盈亏,逐步向自主经营、自负盈亏的经营机制转变。开展“两头在外”,大进大出的进口原材料加工复出口业务,对外贸企业在经营管理与资金核算上,提出了更高的要求。但是,当前外贸企业管理水平低、资金积压严重,影响经营的活力,也影响了企业的经济效益。因此,解决资金积压.加速资金周转,是提高企业竞争活力和效益的不容忽视的问题。 At present, China’s economic model is gradually shifting from a product economy to a commodity economy, and foreign trade companies have fully implemented the contract responsibility system. It is required to take over profits and losses from the past and gradually transform itself into a self-operating and self-financing business mechanism. To carry out the “two ends out,” import and export of raw materials processing and re-export business, put forward higher requirements for foreign trade companies in business management and capital accounting. However, the current management level of foreign trade enterprises is low, and the backlog of funds is severe, which affects the vitality of the business and also affects the economic benefits of the company. Therefore, solving the problem of capital backlog and accelerating cash flow is an issue that cannot be ignored in improving the vigor and efficiency of enterprises.