论当前企业资金短缺的成因与解决途径(改过的)

论当前企业资金短缺的成因与解决途径I摘要企业资金的紧张引起了社会多方面的关注，而造成企业资金短缺的成因也是多方面的，如固定资产投资偏大、流动资金不配套，企业之间的三角债问题，企业自身的经营管理不善等问题。要想解决企业资金紧张的问题，从宏观上考虑，可通过优化产业结构、调整资金布局、加强固定资产投资、清理债权债务等方法解决；也可从微观上考虑，如企业转换经营机制，减少产品积压，加强对资金的管理，聘任优秀的管理人才等。总之，企业只有不断完善自身，才能从根本上解决企业资金短缺的问题。关键词：企业资金短缺成因解决IIAbstractThefinancingshortageprobleminenterpriseshascausedconcernofpublicatalllevels.Whilethisproblemisresultedfrommanyreasons,suchas,largefixedinvestments,shortageofcirculatingfunds,theproblemofdebtchainorbadoperationandmanagementetc.Fromamacroscopicview,enterprisescantakemanymeasurestosolvethefinancingshortageproblem,forexample,optimizingtheindustrialstructure,adjustingarrangementofcapital,enhancingfixedinvestmentsandsettlingclaimsanddebts.Enterprisescanalsodealwiththeproblemfromamicrocosmicview.Forexample,enterprisescanshiftoperationmechanism,rundowninventories,enhancemanagementstofundsandengageexcellentmanagersandsoon.Allinall,onlybycontinuouslearningandimprovementscanenterprisessolvethefinancingshortageproblemfundamentally.Keywords：businessfundsshortagecausessolve摘要·······························IAbstract··························································································II当前企业资金短缺的成因与解决途径······················································1一、造成企业资金短缺的原因·························································1（一）固定资产投资比例偏大·····················································1（二）企业之间的三角债问题·····················································1（三）企业经营管理不善···························································1（四）企业自有资金严重不足·····················································2（五）实施新财务制度,银行资金垫付严重····································2（六）外部环境对企业资金紧张的影响·······································21.企业之间拖欠严重··························································22.政府对中小企业方面管理不健全········································23.我国中小企业的金融服务条件差········································2二、解决企业资金短缺的途径·························································3（一）从宏观上可考虑的解决途径···············································31.优化产业结构，调整资金布局············································32.加强固定资产投资管理······················································33.把握资金投放时机····························································34.清理债权债务，加速资金回笼···········································35.完善流动资金自补制度····················································36.严格外汇管制，完善外汇改革成果·····································47.强化间接调控手段··························································48.有关政策都适度从紧·······················································49.实行资金预算管理··························································4（二）从微观上可考虑的解决途径：············································41.企业应积极转换经营机制·················································42.减少企业产品积压，挖掘资金潜力·····································43.引入银行机制，用活企业资金···········································54.加强对资金的管理··························································55.强化资金使用的内部监控机制···········································56.企业要创新···································································57.改进企业管理，优化企业市场行为·····································68.加强企业的营销策略·······················································69.要有优秀的管理人员·······················································710．强化资金风险意识·······················································7结论······························································································8致谢······························································································9参考文献·························································································101当前企业资金短缺的成因与解决途径当前，企业资金紧张引起了社会多方面的关注：一方面银行对企业资金的供求在总量上不断增加；而另一方面企业的原材料储备能力和生产能力在下降。企业资金紧张极大程度上限制了企业自身不断发展壮大的要求。现笔者就此反差现象进行剖析，并提出解决的方法。一、造成企业资金短缺的原因（一）固定资产投资比例偏大近几年，各地在投资上马的多数项目所需的资金，靠企业自身积累的少，大都是金融负债，“多方拼盘”拼不够就挪用流动资金。一些地方政府官员为显示经济快速发展的“政绩”，无依据的层层加码下达固定资产投资增长指标，其中耗资1亿多元的瑞安市华瑞火电厂就是一个惨痛的教训。华瑞火电厂为何成为瑞安市一块食之无味、弃之心痛的“鸡肋”呢？第一是立项失误。国务院1994、1995年三令五申，防止小火电厂盲目上马，1997年又规定10万千瓦以下的火电厂坚决停建，8万千瓦的火电厂要在2003年前关门下马。可是只有5.5万千瓦的华瑞电厂却顶风而上；第二是操作失误；第三是用人失误；第四是经济失误；第五是环保失误。历史的教训是无价之宝，撇开其他教训不谈，华瑞的反科学的教训是深刻的，我们应当吸取这一教训。改革深化，社会巨变，需要领导决策指挥的事越来越多，我们愿以华瑞电厂的失误为例，吁请各位领导干部从中吸取教训，掌握领导艺术，集思广益，力求决策的科学化、民主化。由于基建摊子铺得过大，抽资频超概算，自筹资金难落实，项目开工后该自筹的资金迟迟不到位，挤占挪用流动资金现象更是屡屡发生。而大量建成的固定资产由于缺少必需的配套流动资金，不能形成生产能力，而企业为保证投资效益，流动资金缺口还需银行追加，使流动资金短缺矛盾迅速增加。（二）企业之间的三角债问题前几年，国家对企业三角债采取了一些治理措施，由于对三角债消除不彻底，企业间相互拖欠债务的状况，特别是国有工业企业被人欠和欠人的资金有增高趋势。加之企业结算纪律松弛，相关法制法规不健全，企业间相互拖欠，“拖欠有理，拖欠有利”的现象愈演愈烈。（三）企业经营管理不善企业管理者短期行为严重，缺乏自补流动资金意识，财务管理水平低下，盈利水平下降，从而使大批企业出现明亏、潜亏。如温州易初服装实业有限公司的亏损就是由上述原因造成的。易初的老板叫郑小宁，对服装生产他并不在行，其妻子在公司的日常管理中扮演着重要的角色，特别是生产管理方面，因为其妻子是做过服装的。可是，郑的妻子也慢慢地不太管易初了。生产管理上由几位聘来的宁波经理人来负责。由于易初业务量不多，负责管理的宁波人，对大部分都是同乡的车工的管理，当然也不那么严格，于是产品质量经常出现问题。尽管如此，这批宁波车工基本上技能还算比较好。随着易初缺乏业务量，连他们都相继跳槽，重招进企业的大多是一些技术并不精的车工或刚学车工的新手，加工衣服时质量2无法稳定，时不时出现客户要求退货的情况，一些客商因此而抛弃易初。易初不仅在生产管理上混乱，财务上也比较乱，公司一些帐款根本没有通过财务来表现，即使在公司资金紧缺时，它的财务方面也一直没有节约限制。由于该企业的管理不善，最终在激烈的竞争中被淘汰出局。（四）企业自有资金严重不足长期以来企业自补资金率低，财政大拨款项不能到位，企业自有流动资金的比重逐年下降。同时，相关方面的法律法规改革不能形成配套：1983年批转国有流动资金归入人行统管时明文规定，建立企业自有流动资金制度，但在《企业法》和《企业财务制度》中