论文部分内容阅读
一、流动资金成本的概念马克思在研究生息资本时写道:“贷出者把货币作为资本放出去……预付的价值额要作为货币流回,就必须在运动中不仅保存自己,而且增殖自己,增大自己的价值量,也就必须带着一个剩余价值,作为G+△G流回。”(马克思《资本论》第三卷第392页)。这个△G就是利息。从“资本论”的观点来看,利息是劳动者为社会创造剩余价值的一部分,应从利润中支付,不应计入产品成本。但从社会主义国营企业的实际情况来看,企业贷款的目的是为了生产和流通的需要,贷款利息是生产流通过程必不可少的开支,这种支出通过商品销售的实现得到补偿。按现行《国营施工企业会计制度》规定:施工企业生产销售过程所需要的流动资金贷款利息列入“管理费用——利息支出”,待工程竣工结算,按工程直接费预算成本的1.72％向建设单位收取(从现在开始按3.31％收取)。所以我们把生产销售过程占用流动资金贷款支付的利息,称为流动资金成本。
First, the concept of liquidity costs Marx wrote in the study of interest rates capital: “lenders put the money as capital release ... ... prepaid value to be returned as money, we must not only save themselves in the movement, and proliferation of their own , Increasing the value of oneself, one must also carry a surplus value as a G + △ G. ”(Marx, Capital, Vol.3, p. 392). This △ G is interest. From the point of view of “capitalism”, interest is part of the surplus value created by laborers for the society, and should be paid out of profits and not included in product costs. However, judging from the actual situation of socialist state-owned enterprises, the purpose of corporate loans is to meet the needs of production and circulation. Interest on loans is an indispensable expenditure in the process of production and distribution, and such expenditures are compensated for through the realization of sales of commodities. According to the current “Accounting System for State-owned Construction Enterprises”, the interest of working capital loans required for the production and sales of construction enterprises shall be included in “management expenses - interest expenses”, subject to the completion and settlement of the project and the construction direct costs of 1.72% Unit charge (3.31% from now on). Therefore, we take the production and sales process to occupy the interest paid on working capital loans as the liquidity cost.