当前，随着我国经济体制改革的进一步深入，中国经济持续、稳定的向前发展，企业越来越重视单位内部的财务管理工作，财务状况有了明显的好转。但是，有些国营大中型企业仍存在着资金占用较多，周转缓慢，经济效益滑坡等现象，有的甚至因财务杠杆的失衡，被迫转产或停产，面对 At present, with the further deepening of China’s economic reform and the sustained and steady development of China’s economy, enterprises attach more and more importance to the financial management within their units, and their financial conditions have obviously improved. However, some state-owned large and medium-sized enterprises still face the phenomenon of more funds being occupied, slow turnover, declining economic benefits, and some even forced to switch or discontinue their production due to the imbalance of financial leverage