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What is a pervert's second gold?
The abnormality of financial integration refers to the abnormality of accounts receivable and inventory.

In recent years, at the budget arrangement meeting of central enterprises, SASAC repeatedly mentioned that the ratio of "two funds" was too high and the growth rate of "two funds" was too fast, which greatly affected the operational efficiency of enterprises and increased their operational risks.

The situation of "two gold" control is grim. A number of central enterprise group companies have successively carried out the inventory work of "two funds", studied and deployed the special work of "two funds" control, and asked their subordinate enterprises to further carry out the special work of "two funds" control, reduce the funds occupied by accounts receivable and inventory, improve the liquidity and turnover rate of "two funds", and lay a solid foundation for enterprises to slim down, improve their health, improve their quality and efficiency.

Strengthen the "two gold" special assessment;

Strengthen the "two gold" special assessment and strictly implement the "two gold" governance assessment of subsidiaries. On the one hand, refine the assessment indicators, optimize the assessment methods, and increase the special assessment of "two funds" governance in the final accounts assessment, budget assessment and other departments.

In particular, the "two funds" with long reconciliation and long storage age adopt the method of adding and subtracting points, increase the impairment reserve, take the increased impairment reserve as the deduction factor of profit indicators, and link governance with enterprise performance evaluation to promote the implementation of governance responsibilities.

On the other hand, it is necessary to clarify the leading departments and specific business departments, and decompose the governance responsibilities layer by layer, which should be implemented not only to the responsible leaders and departments, but also to specific personnel, strengthen pressure transmission, and strictly reward and punish the work. The assessment department should formulate reward and punishment measures and strictly honor them.