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一、加强经济合同管理,建立台帐制。公司组成由经理、财务、业务人员参加的合同管理小组。凡计划外采购商品都必须签订合同,财会按商品大类分类进行登记,建立合同台帐,按合同付款期限筹措资金,对不符合合同规定的货款,及时拒付,减少了资金结算中的扯皮现象。二、建立内部资金有偿使用制度。公司对所属业务股、工厂、汽车队实行承包经营,并按资金投向分类计息,商品资金月息5‰,预付款月息6.6‰,超过三个月的结算资金月息9.9‰,加速了预付款的清结。三、建立前帐不清,后帐不支的制度,使结算资金管理制度化。四、聘请常年法律顾问把关。如1988年8月公司与上海某单位签订了一项代办一万吨进口尿素合同,总价款950万元,规定合同签订后应向代办方交总价款1%的代办费,付30%的预付款。经律师审查分析,该代办单位既不是经济实体,又无货源,更不属其经营范围,没有履约的能力,于是通过法律途径终止了代办合同,从而避免了一起重大损失。
First, strengthen economic contract management, the establishment of account system. The company formed by the manager, finance, business staff to participate in the contract management team. Where unscheduled purchases of goods must sign a contract, the accounting classification of goods by category to register, the establishment of the contract ledger, according to the contract to raise funds for the duration of the contract does not meet the purchase price, promptly refused to pay, reducing the capital settlement phenomenon. Second, the establishment of a system of paid use of internal funds. The Company carried out contractual management of its business units, factories and auto fleets and carried out interest-bearing classification according to the funds. The monthly interest rate of commodity funds was 5 ‰ and the monthly advance payment was 6.6 ‰. The monthly settlement of funds over 9 months was 9.9 ‰, accelerating Prepayment of the settlement. Third, the establishment of the system before the account is unclear, after the account does not support the institutionalization of settlement fund management. Fourth, hired perennial legal advisers. For example, in August 1988, the company signed an agreement with a unit in Shanghai to import 10,000 tons of imported urea with a total price of 9.5 million yuan. After the contract is signed, the agency should pay the agency fee of 1% of the total price and pay 30% The advance payment. After the lawyer’s examination and analysis, the agent unit is neither an economic entity nor a supply source, nor is it a part of its business scope and has no ability to perform the contract. Therefore, the agency contract was terminated through legal means, thereby avoiding a serious loss together.