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资金占压是对资金占用积压的一种描述。工业企业资金占压是对工业企业资金循环周转各个阶段不同程度的停滞或者说资金循环周转各个阶段缺乏有机联系的一种通俗的描述。资金占压有流动资金占压和固定资产闲置两种形式,具体表现为应收帐款、存货的占压和固定资产的闲置。我们可以把工业企业资金占压表述为:工业企业资金循环周转的停滞及循环周转阶段联系程度的下降或联结的失调。 企业资金占压问题一直困扰着我国的社会经济生活,它虽然只是企业经营活动中一个表面的现象,却有着极其深刻的社会影响,必须引起我们的重视。本文将对工业企业资金占压的成因进行理论性的探讨。 工业企业资金占压的成因是多种多样、错综复杂的。各种导致和影响资金占压的因素,就作用程度、作用过程及时序而言有着不同程度的差异,且各种决定及影响因素又存在着一定的相互影响和因果关系。
The occupation of funds is a description of the backlog of funds. The occupation of funds by industrial enterprises is a general description of the stagnation of different stages of the circulation of capital of industrial enterprises or the lack of organic links in all stages of the circulation of capital. Funds account for the pressure of working capital and idle fixed assets in two forms, embodied in account receivables, the share of inventory and fixed assets idle. We can express the pressure on the capital of industrial enterprises as follows: the stagnation of the circulation of funds by industrial enterprises and the decrease of the contact degree or the imbalance of linkage during the phase of the revolving cycle. The problem of occupation of corporate funds has plagued the social and economic life in our country. Although it is only a superficial phenomenon in the business activities of enterprises, it has extremely profound social impact and must be given our attention. This article will theoretically discuss the causes of the occupation of funds by industrial enterprises. Industrial enterprises accounted for the cost of capital is a variety of causes, intricacies. Various factors that lead to and affect the fund occupation have different degrees of influence in terms of the degree of action, the process of action and the timing, and there are also some mutual influences and causal relationships between various decisions and influencing factors.