一个企业经营资金的流向,是不是坚持先内而后外,这是关系到企业内部的加工、运输、修建、服务等部门的任务是否饱和,潜力是否挖出,收入、盈利有无保障的关键问题,也是加强经营管理,搞好内部经济核算,讲求经济效果的重要内容。企业的经营资金如果存在不合理的外流现象,即把应由企业内部加工、运输、修建、服务等部门承揽的任务,被外单位揽走,必然影响企业经济效果。领导者和管理人员的责任,就是要严格坚持资金流向先 This is a key issue that relates to whether the tasks of processing, transportation, construction, service and other departments within an enterprise are saturated, whether potential is dug up, and whether income and profit are safeguarded or not. It is also an important part of strengthening management and administration, improving internal economic accounting and stressing economic results. If there is an unreasonable outflow of operating capital in an enterprise, tasks outsourced by internal processing, transportation, construction and service departments should be taken away by external units and inevitably affect the economic performance of the enterprise. The responsibility of leaders and managers is to strictly adhere to the flow of funds first