加强流动资金管理,合理地、节约地使用流动资金,是当前改善工业、交通企业经营管理、加强经济核算的一个重要问题。任何一个企业要进行生产,都必须具备一定的固定资产和流动资金。企业的固定资产主要是厂房、设备、机器等,而流动资金则主要表现是生产用的原料、材料、燃料和工人工资。原料、材料、燃料这些东西,是在经常不断的生产过程中被使用、消耗和循环周转的。合理地、节约地使用流动资金,是 The strengthening of liquidity management and the rational and economic use of working capital are currently an important issue in improving the management of industrial and transportation companies and strengthening economic accounting. Any company that wants to carry out production must have certain fixed assets and liquidity. The fixed assets of an enterprise are mainly factory buildings, equipment, and machinery, while the liquidity is mainly represented by raw materials, materials, fuels, and workers’ wages for production. Raw materials, materials, and fuels are used, consumed, and cycled in the constant production process. Rational and economical use of liquidity is