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《财会通讯》今年4期刊载龚家旺同志《建议增设四种结算资金考核指标》一文。我认为其中除“结算资金占用率”有一定的运用价值外,其余三种均无运用价值,甚至有的是错误的。 1.原公式(2)为: 结算资金周转天数=计算期天数/结算资金平均占用额该指标的含义是:结算资金用转一次所需天数。但是,分母、分子的计量不一致,其值不能表示为“周转天数”。在年度内,其计算期天数可任意变化,而分母却只是平均一天的余额,并且计量单位不固定,按这个计算公式算出的位变化无穷。
The 4th issue of the “Accounting Newsletter” contains an article entitled “Additional Assessment Indicators for Four Settlement Funds” by Comrade Gong Jiawang. In my opinion, except for the “utility of settlement funds” which has a certain application value, the other three have no application value, and some are even wrong. 1. The original formula (2) is: Settlement fund turnover days = calculation period days/average amount of settlement funds The meaning of the indicator is: the number of days required for the settlement funds to be used once. However, the denominator and the numerator are inconsistent, and their values cannot be expressed as “turnover days.” During the year, the number of days in the calculation period can be arbitrarily changed, but the denominator is only the average one-day balance, and the unit of measurement is not fixed. The number of bits calculated according to this formula is infinite.