在工业企业生产经营过程中,销售了产品,收回了货款,存入银行,然后按照采购及生产的需要,陆续从结算户内支付货款和其他开支。在这样的过程中,经常结存一定数量的银行存款,是正常的现象。但是我们发现有些企业,一方面向银行贷款,作为超定额流动资金的来源;一方面又经常有着较多的银行存款,闲置在银行结算户中,不仅使国家的资金不能充分利用,而且也增加了 In the process of production and operation of industrial enterprises, the products were sold, the purchase money was recovered and deposited with the bank, and then one after another payment of the purchase price and other expenses in settlement of the accounts according to the needs of procurement and production. In such a process, it is normal to regularly deposit a certain amount of bank deposits. However, we found that some enterprises, on the one hand, lend to banks as a source of excess fixed-capital funds. On the other hand, they often have more bank deposits and remain idle in bank settlement accounts, thus not only making the state’s funds under-utilized but also increasing It’s