在改革开放的方针指引下,我国许多企业正在整套或部分引进国外的先进设备以及备品配件。考虑到引进设备备品配件对生产的影响,一定时间内难以完全自给,备品配件一般比国内订购的数量要多一些。 在引进工作中,由于管理制度不够完善,有些措施跟不上,如对大件设备及其备品配件整箱装入,运到国内没有做逐箱清点分类,把整箱设备包括备品配件都划为流动资金,造成流动资金占用量过大的假象。这些资金大部分是银行贷款,因此企业每年要向银行支付利息。如果管理上得力,到货后及时逐个清点集装箱内的设备和备品配件并根据固定资产和流动资金的属性入帐,将会大大减少流动资金占用额。下面,就如何降低宝山钢铁总厂流动资金占用额,把我们的调查研究做简要的介绍。 Guided by the principle of reform and opening up, many enterprises in our country are introducing advanced equipment and spare parts abroad in whole or in part. Taking into account the introduction of equipment spare parts on the impact of production, within a certain period of time is difficult to fully self-sufficient spare parts generally more than the number of domestic orders. In the introduction of the work, due to imperfect management system, some measures can not keep up, such as large equipment and spare parts FCL loading, shipped to the country did not do by box inventory classification, the FCL equipment, including spare parts are planning For the liquidity, resulting in the illusion of excessive liquidity. Most of these funds are bank loans, so companies pay interest annually to banks. If management is effective, timely and in-time inventory of equipment and spare parts within the container upon arrival and according to the properties of fixed assets and liquidity will be recorded, which will greatly reduce the liquidity occupation. Below, on how to reduce the occupation of working capital of Baoshan Iron and Steel Plant, to make a brief introduction of our research.