近几年来,供销社企业的经济效益不够理想,突出表现在固定资金增长过猛,流动资金占用额过大,资金结构越来越差,资金周转越来越缓慢。一个重要原因是企业的经营决策人缺乏正确的资金观念。资金,是商品流通企业各种物质经营手段和物质资料的货币表现。企业的商品流转过程,同时也是资金的周转运动过程。 In recent years, the economic benefits of the supply and marketing cooperatives have not been satisfactory. They have been highlighted by excessive growth in fixed capital, excessive liquid capital occupation, worse and worse capital structure, and increasingly slow capital turnover. One important reason is that the company’s business decision makers lack the correct concept of funding. Capital is the currency performance of various material management methods and material data of commodity distribution companies. The enterprise’s commodity circulation process is also the capital turnover process.