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近年来,随着我国经济体制改革的不断深化,商品流通领域中的竞争日益加剧,企业的经济包袱日趋沉重。就株洲市供销社系统情况来看,1988年经济包袱(包括未弥补亏损、待处理损失、专项挂帐损失、期末有问题商品、期末有问题资金)为2223万元,1991年已增至6433万元,年平均增长42.5%,大大高于同期商品销售总额年平均增长4.95%的速度。日益沉重的经济包袱,不仅占用了企业大量的资金,延缓了企业资金周转速度,而且需支付巨额的贷款利息。如按月利率7.2‰计算,每年就需向银行支付利息555多万元。如何尽力消化经济包袱,已是不少企业面临的共同课题。我认为,消化企业经济包袱,主要应从以下几个方面着手: 1.盈利消化。企业应努力扩大商品购销,强化管理,加强核算,大力开展“双增双节”活动,提高企业经济效益,用盈利来弥补以前年度亏损。这是消化企业经济包袱的主要途径和最有效的办法。
In recent years, with the continuous deepening of China’s economic system reform, competition in the field of commodity circulation has become increasingly fierce, and the economic burden of enterprises has become increasingly heavy. Judging from the situation of the supply and marketing cooperatives in Zhuzhou City, the economic burden in 1988 (including unrecovered losses, pending losses, loss of special loans, defective commodities at the end of the period, and funds at the end of the period) was 22.23 million yuan, and in 1991 it had increased to 6433. Ten thousand yuan, with an average annual growth of 42.5%, is much higher than the average annual growth rate of total merchandise sales of 4.95% over the same period. The increasingly heavy economic burden not only takes up a large amount of capital from the company, delays the turnover of the company’s funds, but also requires payment of huge loan interest. If the monthly interest rate is 7.2‰, it will need to pay the bank an interest of more than 555 million yuan each year. How to do its best to absorb economic burdens is a common issue facing many companies. In my opinion, to digest the economic burden of enterprises, we should start from the following aspects: 1. Profits and digestion. Enterprises should work hard to expand the purchase and sale of goods, strengthen management, strengthen accounting, vigorously carry out “double-increasing and double-section” activities, increase the economic efficiency of enterprises, and use profits to make up for previous years’ losses. This is the main way and the most effective way to digest business economic burden.