当前，资金紧张已成为制约国有企业生存、发展的矛盾焦点，相当一部分企业因资金短缺而处于步履维艰的困境。究其原因，既有外部大环境的影响，也有企业自身管理的问题。本文试从企业内部管理方面，对资金紧张的成因及对策谈点看法e企业资金紧张的成因1．企业应收帐款居高不下 At present, the financial constraints have become the focus of the contradictions that have constrained the survival and development of state-owned enterprises. A considerable number of companies are in a difficult position due to lack of funds. The reasons for this are both the impact of the external environment and the management of the company itself. This article tries to talk about the causes of capital shortage and the countermeasures from the internal management of the company. Corporate receivables remain high