如何加强资金管理,合理使用有限的资金,提高资金的利用率,这是物资企业经营管理中亟待解决的问题。目前,物资企业在资金管理上普遍存在三个方面的问题:一是往来资金占用额较大,因而支付银行贷款利息较多;二是呆帐悬案和三角债务日积月累,一些较大的悬案也无人过问。在一些企业中还出现了以假库存掩盖悬帐悬案的现象;三是库存严重积压,资金沉淀,有些企业库存物资成本已超过销售价格,企业内出现了虚盈实亏的现象。 How to strengthen capital management, rational use of limited funds, and increase the utilization of funds are problems that need to be solved in the management of material companies. At present, material companies generally have three problems in fund management: First, there is a large amount of current funds, which means that they have to pay more interest on bank loans; second, the bad debts and triangular debts are accumulating, and some of the larger unsolved cases are not available. People ask questions. In some enterprises, the phenomenon of concealing unpaid bills with fake stocks also appeared. Third, there was a serious backlog of stocks, capital was deposited, and some enterprises’ inventory material costs had exceeded sales prices, and there was a phenomenon of virtual surplus in enterprises.