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物资企业流动资金约占企业全部资金的80％以上。在目前企业相互拖欠债款严重,资金周转困难的情况下,加强流动资金管理,对于保障物资企业正常经营、提高经济效益尤为重要。 流动资金管理是一个复杂的系统工程,牵涉到企业经营活动的各个方面、各个环节。根据目前的实际情况,主要应作好以下几项工作: 1.必须提高流动资金管理的自觉性。物资企业实行承包经营以后,在企业内部普遍划小核算单位,并赋予基层单位以相应的自主经营权,这对增强企业活力起到了重要作用。但由于人员素质、管理水平等方面的原因,也给流动资金的管理带来一些新问题,例如争相盲目占用、不计整体效益等。为适应改革的进程,在深度和广度上加强流动资金管理教育势在必
The liquidity of material companies accounts for more than 80% of the total capital of the company. In the current situation in which companies are in arrears in debt payments, and liquidity is difficult, strengthening liquidity management is particularly important for guaranteeing the normal operation of material companies and improving economic efficiency. Liquidity management is a complex system engineering that involves all aspects and all aspects of business operations. According to the current actual situation, the following major tasks should be mainly accomplished: 1. The awareness of liquidity management must be improved. After the material enterprises have implemented contracted operations, they have generally designated small accounting units within the company and given the grass-roots units the right to operate independently, which has played an important role in enhancing the vitality of enterprises. However, due to factors such as personnel quality and management level, it also brings some new problems to the management of liquidity, such as blindly occupying and ignoring the overall benefits. In order to adapt to the reform process, it is imperative to strengthen liquidity management education in depth and breadth.