提高经济效益就是说一切生产、建设、流通活动,都要以尽可能少的劳动消耗和资金占用,取得尽可能多的符合社会需要的产品.但一个时期以来,我们讲提高经济效益,往往只谈降低消耗的经济效益,而较少谈减少占用的经济效益.反映在工商企业流动资金的占用量增大,许多企业“高额储备,有备无患,多多益善”的思想,还没有从根本上扭转过来,造成资金的大量积压和浪费,严重地影响经济效益的提高.因此,加强流动资金的综合治理,就显得十分必要.首先,这是社会主义经济规律的客观要求.因为在社会主义商品经济条件下,劳动消耗、资金占用和经营成果都要以货币来计量,并以资金运动的 Raising economic efficiency means that all production, construction, and circulation activities must use as little labor consumption and capital as possible to obtain as many products that meet social needs. However, over a period of time, we have talked about improving economic efficiency. Talk about reducing the economic benefits of consumption, and less talk about reducing the economic benefits of occupation. Reflected in the increase in the occupation of liquid capital in industrial and commercial enterprises, many companies “high reserves, there is no need to worry about, better ”, has not yet fundamentally To reverse it, resulting in a huge backlog of capital and waste, which seriously affect the improvement of economic efficiency. Therefore, it is necessary to strengthen the comprehensive management of liquidity. First of all, this is an objective requirement of the socialist economic laws. Because in the socialist commodity Under economic conditions, labor consumption, capital occupation, and operating results must all be measured in terms of money and must be funded by funds.