目前,企业产品积压、发出商品和应收预付款“三项资金”占用仍比较严重,并且呈上升趋势。造成企业货款拖欠前清后欠,“三项资金”直线上升的原因,我们认为主要有: 一、“产值业绩观”使“三项资金”有增无减。长期以来,由于在企业与地方政府部门一直存在着“产值业绩观”,单纯追求产值,不问效益。政府部门以产值为核心,对企业的生产经营进行考评,诱 At present, the “three funds” of the company’s product backlog, issued goods, and prepayments receivable are still relatively serious and are on the rise. Caused by the company’s outstanding loans before the deadline, and the “three funds,” the reasons for the straight rise, we believe that there are mainly: First, the “production value of performance” so that “three funds” increase. For a long time, because of the “production-valued performance concept” that has existed in the corporate and local government departments, it is simply pursuing the output value and ignoring the benefits. The government department takes the output value as the core, evaluates the production and operation of the company, and induces