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我国企业自有流动资金补充不足的原因是多方面的,但根本在于自补流动资金的理论缺陷及其误导的制度设计。现行自补流动资金是按一定比例从企业的税后留利中补充,其理论前提是自有流动资金的补充是出自扩大再生产的需要,因而,有留利才补,无留利不补,留利少补充就少,至于简单再生产是不需补充自有流动资金的。实际上,在商品经济的条件下,只要存在着企业的生产经营和资金循环,就产生了自补流动资金的动因,简单再生产也客观上存在着自补流动资金的必然性。 (1)物价上涨对流动资金的补充要求。物价上涨是信用经济的产物,从总趋势看,对现代经济的冲击不可避免地表现为经济生活的常
There are many reasons for the lack of liquidity replenishment by our country’s enterprises, but the fundamental problem lies in the theoretical deficiencies of self-financing liquidity and its misleading design of the system. The current self-supplemented working capital is supplemented by a certain percentage of the company’s after-tax profit. The theoretical premise is that the supplement of self-owned liquidity comes from the need for expanding reproduction. Therefore, there is retained profit to make up for, and there is no profit retention and no compensation. Less profit is less to supplement, and simple reproduction is not necessary to supplement its own liquidity. In fact, under the conditions of the commodity economy, as long as there exists a company’s production and operation and capital cycle, the motivation for self-filling liquidity arises, and simple reproduction also objectively has the inevitability of self-financing liquidity. (1) Supplementary requirements of liquidity on liquidity. Rising prices are the product of the credit economy. From the perspective of general trends, the impact on the modern economy is inevitably manifested in the economic life.