近年来,国营施工企业在资金使用方面面临着两个严重的问题:一是流动资金严重不足。如某施工企业1988年创建安工作量2143万元,但其自有流动资金仅114万元,这就意味着该企业流动资金须年周转18.8次。但从目前施工企业的管理状况来看,无疑是个天文数字。二是施工机械设备等固定资 In recent years, state-owned construction companies face two serious problems in the use of funds: First, there is a serious shortage of liquidity. For example, a construction company created an amount of 21.43 million yuan in 1988, but its own liquidity was only 1.14 million yuan, which means that the company’s liquidity must be rotated 18.8 times a year. However, from the current management status of construction companies, it is undoubtedly an astronomical figure. The second is the fixed assets such as construction machinery and equipment