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国营企业流动资金改由银行统一管理后,财政部又对工业企业主要经济指标考核问题作了补充规定,没有完成流动资金周转指标的,扣减税后应留利的4%.这两项规定,其目的都是促使企业合理使用资金,加速资金周转,提高资金运用效果.为了能够正确地反映企业流动资金运用效果,并对资金运用效果做到奖罚分明,更好地把国家、企业、个人三者利益结合起来,这就首先要求考核指标具有科学性,能够名符其实地成为衡量流动资金周转速度的尺度. 目前,反映企业流动资金运用效果的有若干项指标,如产值资金率、资金利润率、流动资金周转次数,流动资金周转天数.我认为现行流动资金周
After the liquidity of state-owned enterprises was reformed and managed by the bank, the Ministry of Finance made supplementary provisions on the evaluation of major economic indicators of industrial enterprises. If the turnover index of liquidity is not completed, 4% of the retained earnings should be deducted after taxes. These two provisions Its purpose is to encourage enterprises to use funds rationally, accelerate capital turnover, and increase the effectiveness of capital use. In order to correctly reflect the effects of the use of liquidity in the enterprise, the effect of the use of funds is rewarded and penalized, and the country, the enterprise, and the Combining the interests of the three individuals together, this requires firstly the assessment indicators to be scientific, and it can truly be a measure of the circulating rate of liquidity. At present, there are several indicators that reflect the effect of the use of liquid capital in enterprises, such as the rate of production funds, Funds profitability, liquidity turnover, liquidity turnover days. I think the current liquidity week