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生产资金在整个社会的资金运动和企业资金循环中具有重要作用。由于目前生产资金管理薄弱,使随意调节成本、虚涨或下调利润等不良行为得以“合理”发生。本文在分析企业生产资金管理薄弱点的产生原因和危害性,提出加强生产资金管理的对策,并就具体策略给出相关建议。
Production funds play an important role in the capital movement of the entire society and in the circulation of corporate funds. Due to the current weak management of production funds, so that arbitrarily adjusted costs, virtual or lower profits and other bad behavior to “reasonable ” occurred. This article analyzes the causes and dangers of the weak point of production funds management in enterprises and puts forward the countermeasures to strengthen the management of production funds and gives some suggestions on the specific strategies.