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一、邮电通信企业流动资金的特点。流动资金是运用于劳动对象方面的资金,还包括垫支于工资方面的资金和其他生产费用。流动资金所代表的物资,在生产过程中不断改变实物形态:货币—材料—在产品—产成品—货币。原材料、燃料及辅料等劳动对象在生产过程中一次被消耗,其价值一次全部转移,并通过销售得到补偿,每经过一个生产周期完成一次周转。邮电通信生产与工业生产的性质不同,因而邮电通信企业流动资金在资金构成和内容上均不同干工业企业。一是劳动对象不同。工业生产的劳动对象是原材料、辅料,而通信生产的劳动对象则是用户提供的“信息”。这是流动资金主体构成的差别。二是资金构成不同。工业企业流动资金由两大部分构成:①生产领域资金,以劳动对象为主体,随工序而改变原有的物质形态并增值,最后形成产品。②流通领域资金,以产品销售为主体,通过销售活动完成一个资金周期,还原到货币形态;邮电通信企业资金是以保证不间
First, the characteristics of the liquidity of post and telecommunications companies. Liquidity is the funds that are applied to the working population. It also covers the salary and other production costs. Materials represented by liquidity constantly change the physical form in the production process: Currency - Materials - Products - Finished Products - Currency. The objects of labor, such as raw materials, fuels and auxiliary materials, are consumed once during the production process and their value is transferred all at once and compensated through sales, with one turnover after each production cycle. The nature of postal and telecommunications production and industrial production is different. Therefore, the working capital of post and telecommunications enterprises are different from those of industrial enterprises in the composition and content of funds. First, different objects of labor. The objects of labor for industrial production are raw materials and auxiliary materials, while the objects of labor for communication production are the “information” provided by the users. This is the main difference between liquidity. Second, different funds. The liquidity of industrial enterprises consists of two major components: (1) Capital in the field of production takes the object of labor as the main body and changes the original physical form and value added with the process to form the final product. ② circulation of funds to product sales as the main body, through the sales activities to complete a capital cycle, restored to the currency form; post and telecommunications companies funds are guaranteed