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储备资金是指企业流动资金中用于购买原材料、燃料、辅助材料、配件、低值易耗品、包装物等那部分资金。是企业流动资金的主要组成部分,在煤炭企业流动资金中,储备资金占用比重较大。据统计全国统配煤矿流动资金约33亿元,其中储备资金26亿元,约占流动资金总额的80％。因此,加强储备资金管理,对于保证生产、建设需要,改善企业流动资金管理、加速资金周转、提高物资经济效益,有着十分重要的意义。
Reserve funds refer to the part of the liquidity used to purchase raw materials, fuels, auxiliary materials, accessories, low-value consumables, and packaging materials. Is the main component of the liquidity of enterprises, in the liquidity of coal enterprises, the reserve funds occupy a larger proportion. According to the statistics, about 3.3 billion yuan is used for liquidity of coal mines nationwide, among which 2.6 billion yuan is reserved for reserves, accounting for about 80% of the total amount of circulating funds. Therefore, strengthening the management of reserve funds is of great significance for ensuring the production and construction needs, improving the liquidity management of enterprises, speeding up the flow of funds and improving the economic benefits of materials and materials.