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目前,企业计算流动资金需要量和银行对企业核定流动资金贷款定额指标,一般是以销售收入资金率为依据计算的,这与过去按产值资金率计算的方法相比,其准确程度有所提高,但与企业流动资金的实际情况相比,仍有不相适应的地方.一是企业的销售收入中包含有税金和利润,这是不需要给予资金补偿.二是没有考虑节约耗费、降低成本的因素,不能促进企业坚持增产与节约并重.三是按销售收入资金率计算流动资金需要量,仅只保持企业上期实际的资金占用水平,没有对企业提出合理使用资金的新要求,不能促进企业千方百计减少资
At present, the calculation of working capital requirements of enterprises and the fixed quotas of bank-to-enterprise approved working capital loans are generally calculated on the basis of the sales revenue rate. This is in comparison with the previous calculation method based on the rate of capital production. However, compared with the actual situation of corporate liquidity, there are still unsuitable places. First, the company’s sales revenue includes taxes and profits, which does not require compensation for funds. Second, it does not consider saving and reducing costs. The factors cannot promote the firm’s insistence on increasing production and saving. The third is to calculate the liquidity requirement according to the sales income fund rate, only keeping the actual capital occupation level of the company in the previous period, failing to raise new requirements for the enterprise to use funds rationally, and not promoting the company to do everything possible. Reduce resources