工业企业进行生产经营活动所需的流动资金贷款(以下简称贷款),近年来数量越来越大,种类和取得的渠道越来越多,贷款成本也成为影响企业利润的突出问题。如何进行贷款管理,已直接关系到企业成本的升降,经济效益的高低。在高度集中的计划经济体制下,国家对贷款管理较为严格,只有季节性、临时性超定额流动资金才能向银行贷款。所以,在七十年代我厂贷款一般只在3500万元左右,贷款不仅数量小、种类少,而且贷款利率是由国家统一制定,保持了多年不变的低利率。因此,当时企业支付的利息减少。一般年份利息占商品产品成本在0.8%～5.9%之间,对利润的影响并不大。在那个时期,人们很少考虑贷款成本,只要按会计制度设立贷款核算帐,就能满足对贷款的管理。 The working capital loans (hereinafter referred to as loans) needed by industrial enterprises for their production and business activities have been getting larger and larger in recent years, and the types and channels of obtaining loans have become more and more. The loan cost has also become a prominent issue affecting the profits of enterprises. How to carry out loan management has a direct bearing on the rise and fall of the cost of enterprises and the level of economic benefits. In a highly centralized planned economy, the state controls lending more severely, and only seasonal and temporary over-quoted liquidity can make loans to banks. Therefore, in the seventies I plant loans generally only 35 million yuan, not only the number of loans is small, the type of small, and the loan interest rate is set by the national unity, maintaining the unchanged low interest rates for many years. As a result, the interest paid by businesses was reduced. General year interest accounted for the cost of goods between 0.8% and 5.9%, the impact on profits is not large. At that time, people rarely considered the cost of loans, as long as the loan accounting system set up under the accounting system, we can meet the loan management.