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加速资金周转,节约资金使用,挖掘资金潜力,提高资金利用效果,这是我们经济工作中急需研究解决的一个问题。我们知道扩大再生产的规模,不仅取决于积累的多寡,而且取决于资金利用效果的好坏。我们既要高速度增加积累,也要高效率利用资金,两者对于经济建设有同等重要的意义。现在企业财务管理的着重点已不在如何取得资金,而在于如何有效地利用资金。若要资金周转快,企业必须要求各职能部门和生产车间在储备、生产、流通各个环节上加强计划性,树立节约资金的观点,严格生产(工作)岗位责任制,便供产销等一切经济活动协调起来,从而促进整个企业管理的改善和经济效益的提高。因此,讲究用财之道,提高资金利用效果,实为当务之急。
Accelerating the turnover of funds, saving the use of funds, tapping the potential of funds, and improving the effectiveness of capital utilization are issues that we urgently need to study and solve in our economic work. We know that the scale of expanding reproduction depends not only on the amount of accumulation but also on the effectiveness of the use of funds. We must not only accumulate at a high speed, but also use funds efficiently. The two are equally important for economic development. The focus of corporate financial management now is not how to obtain funds, but how to use funds effectively. For fast cash flow, companies must require various functional departments and production workshops to strengthen planning in all aspects of reserve, production, and circulation, establish a viewpoint of saving funds, strictly implement the (work) position responsibility system, and provide all economic activities such as production and sales. Coordinating to promote the improvement of enterprise management and economic efficiency. Therefore, it is imperative to pay attention to the use of financial methods to increase the effectiveness of capital utilization.