建国以来,国营商业企业流动资金的管理,许多基本作法是成功的,取得了很大的成绩。但尚有不完善的地方,有必要加以探讨。现结合我县情况,谈一些粗浅的看法: 一、自有流动资金的补充问题商业企业非商品定额资金,按规定应由财政拨款解决。长期以来,财政很少拨款。随着购销业务的发展,自有流动资金严重不足,在贷款指标不足的情况下,业务受到影响。为了使商业自有流动资金的增长,能与业务发展相适应,必须做到自有流动资金有计划地逐年补充。实践证明:靠财政拨款(新办企业除外)是不现实的。改革的办法是:采取扩大利润留成比例,即在利润留成中,增设“经营发展资金”项目,从逐年利润中留成一定比例,作为补充流动资金之用。这样,有利于扩大经营,增加积累,也符合正 Since the founding of the People’s Republic of China, many basic measures have been adopted to manage the liquidity of state-owned commercial enterprises and great achievements have been made. But there are still some imperfections, it is necessary to explore. Now combined with the situation in our county, to talk about some superficial view: First, the supplementary problem of self-owned commercial enterprises non-commodity fixed capital, according to the provisions should be funded by the financial settlement. For a long time, finance has rarely allocated funds. With the development of the sales and purchase business, there is a serious shortage of self-owned liquidity and the business is affected under the condition of insufficient loan indicators. In order to make the growth of commercial self-owned liquidity and adapt to the business development, it is necessary to make its own liquid funds be replenished year by year in a planned way. Practice has proved that it is unrealistic to rely on financial appropriations (except for the newly established enterprises). The solution to the reform is to adopt a strategy of increasing profits by leaving a proportion of retained profits. In other words, the project of “operating and development funds” should be added to profit retention, leaving a certain percentage of annual profits to be used as supplementary working capital. In this way, it is conducive to expanding business and increasing accumulation, as well as being positive