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当前,我国企业普遍面临着一个十分突出的问题——资金紧缺。受市场疲软的影响,企业销售困难,产品价值不能实现,资金大量被挤压在仓库、生产流水线以及结算往来中,经济效益继续下降。据统计,1989年全国预算内国营企业可比产品成本上升23.5％,亏损面达15.9％。尽管今年上半年全国工业生产回升,但市场疲软仍未扭转,面临的经济形势仍十分严峻。本文拟就企业资金紧缺的类型、根源及对策三方面提出一些看法,供研讨。一、我国企业资金紧张的基本类型 1.停滞型紧缺。企业以货币资金为起点,随后货币资金转化为储备资金,储备资金变成生产资金,生产资金形成成品资金,成品资金回到货币资金形态,完成一次循环。如果企业大量的商品不能使其变成货币,那么资金就积压在商品上,形成库存或结算
At present, China’s enterprises are generally faced with a very prominent problem - shortage of funds. Affected by the weak market, sales of enterprises are difficult, the value of products cannot be realized, and large amounts of capital are squeezed in warehouses, production lines, and settlement transactions, and economic efficiency continues to decline. According to statistics, in 1989, the cost of comparable products of state-owned enterprises in the national budget rose by 23.5% and the loss reached 15.9%. Although industrial production in the country rebounded in the first half of this year, the market weakness has not yet been reversed and the economic situation facing it is still very severe. This article proposes to put forward some views on the types, root causes and countermeasures of the shortage of funds for enterprises, for discussion. I. Fundamental types of capital shortage in Chinese enterprises 1. Stagnant shortages. Enterprises use monetary funds as a starting point, then monetary funds are converted into reserve funds, reserve funds become production funds, production funds form finished product funds, and finished product funds return to monetary capital forms, completing a cycle. If a company’s large number of commodities cannot be turned into money, then the funds are overstocked on the goods, forming inventory or settlement