人们谈起“危机意识”,总不是一件愉快的事。不过,作为企业的会计工作者,还是认为有些“资金危机意识”好。 目前,我国的改革开放又掀起了一个新高潮,国民经济又进入了一个新的高速增长期,有些企业领导者片面强调高速,在自己的产品结构和资金结构尚未理顺、尚未调整合理之时,就急于追求企业规模,大搞新、扩、改建项目。其资金来源完全依赖集资、临时拆借、贷款、拖欠应付款等办法维持。这样,不仅扩大了全社会固定资产投资规模,而且挤占了企业本来就不够充足的生产流动资金,扩大了企业与企业间相互拖欠等矛盾。长此下去,必将导致经济再次失控,资源浪费,并引发新的通货膨胀。笔者认为在此时我们会计工作者必须大讲“企业要有资金危机意识”去唤醒企业领导者。这将是大有好处的。 It is not always a pleasure to talk about “crisis awareness”. However, as a corporate accounting worker, I still think that there is some “awareness of financial crisis”. At present, China’s reform and opening up has set off a new upsurge, and the national economy has entered a new period of rapid growth. Some corporate leaders have one-sided emphasis on high-speed, while their own product structure and funding structure have not yet been rationalized and have not yet been adjusted to be reasonable. It is eager to pursue the scale of the company and engage in new, expanded, and reconstructed projects. Its source of funding is entirely dependent on fundraising, temporary lending, loans, default on payment, etc. In this way, not only has the scale of investment in fixed assets been expanded in the entire society, but it has also squeezed out sufficient liquidity in the production of the enterprise and expanded the contradiction between the enterprise and the enterprise. If this situation continues, it will surely cause the economy to lose control again, waste resources, and trigger new inflation. The author believes that at this time our accountants must speak loudly about “the company must have a sense of financial crisis” to awaken corporate leaders. This will be of great benefit.