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当前对结算资金占用情况的考核仍采用结算资金占全部流动资金的比例,但由于结算资金来源的增加,采用这种办法往往隐盖了结算资金占用的增加。如山东省商业厅系统结算资金占用1987年6月比1978年末上升157.6％;而同时结算资金来源却上升236.11％。因此对结算资金必须从来源和占用两个方面进行分析,根据结算资金占用与结算资金来源的差额确定结算资金的效益绝对值。此外,随着市场竞争激烈,流动资金周转加快,商业信用进一步扩大,结算方式更加灵活,如果简单地以结算资金占用额占全部流动资金总额的比例来考核结算资金占用情况是很不科学的。
At present, the assessment of the settlement of settlement funds still uses the proportion of settlement funds in total liquidity, but due to the increase in the source of settlement funds, the adoption of this approach often conceals the increase in the use of settlement funds. For example, the Shandong Provincial Department of Commerce’s system settlement funds increased by 157.6% in June 1987 compared with the end of 1978; meanwhile, the source of settlement funds increased by 236.11%. Therefore, the settlement fund must be analyzed from both sources and occupations, and the absolute value of the settlement funds should be determined based on the difference between the settlement fund settlement and the settlement fund source. In addition, with fierce market competition, faster liquidity turnover, further expansion of commercial credits, and more flexible settlement methods, it is unscientific for the government to assess the occupancy of settlement funds simply by taking the proportion of settlement funds in total liquidity.