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企业资金周转极度困难的现状已经引起了理论工作者和实务工作者的关注和忧虑。这种状况不仅仅严重地限制着企业本身的发展,而且还直接影响到整个国民经济的健康运行。资金周转困难这一现象的背后,隐含着多方面的现实的及历史的极其复杂的原因。企求极其明确地对这些原因进行分析,并开出治病“药方”,事实上在短期内是很难奏效的。因为它们相互交织、相互渗透,已经组成了一个极不利于企业资金良性循环的大环境。本文只是就可能造成资金周转困难的一个深层次原因——现金流转问
The extremely difficult status of corporate capital turnover has caused the attention and concern of theorists and practitioners. This situation not only seriously limits the development of the enterprise itself, but also directly affects the healthy operation of the entire national economy. Behind the phenomenon of difficult cash flow, there are many real and historical reasons that are extremely complicated. It is very difficult to effectively work out the analysis of these causes and formulate the “prescription” for treatment. Because they interweave and infiltrate each other, they have formed a big environment that is not conducive to a virtuous cycle of corporate funds. This article is just a deep-seated reason that may cause difficulties in cash flow - cash flow transfer