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南通县在所属企业中逐步推行流动资金目标管理责任制,规定企业因少占流动资金而节约的利息,可按金额大小依5～30％的比例提取节约奖,计入成本;因多占资金而增加的利息,由企业自有资金和有关人员负担,不得进成本。执行以来,取得了较好效果。但是,我们发现有部分企业的全部流动资金占用额不实,影响考核指标的真实性。具体有以下几种情况:(1)实行发货制采购商品的商业企业,货已到而价款未付的商品在在途商品科目的贷方反映,编制资金表时这部分金额不按规定列“货到未付
Nantong County gradually implements the liquidity target management responsibility system in its affiliated enterprises, and stipulates that enterprises can save interest on account of less liquidity, and can extract savings awards according to the amount of the amount of 5% to 30%, which is included in the cost; The increased interest will be borne by the company’s own funds and related personnel and may not be included in the cost. Since its implementation, good results have been achieved. However, we have found that some of the companies’ total liquidity is unrealistic and affect the authenticity of the assessment indicators. Specifically, there are the following situations: (1) A commercial enterprise that implements a delivery system to purchase commodities. When the goods have arrived and the unpaid price of the goods is reflected in the credits of the goods in transit, this part of the amount is not listed as "the goods Unpaid