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《财务与会计》1991年第11期刊出《“非定额流动资金”也应实行定额管理》一文,笔者认为非定额流动资金系指不可能或不必要核定资金定额的货币资金和结算资金,如果对非定额流动资金实行定额管理,那就不成其为非定额流动资金了。对非定额流动资金不实行定额管理,并不是不要管理。随着社会主义市场经济的发展和商业信用的扩大,对货币资金和结算资金的管理更应加强,对于这一部分资金,可按全部流动资金来考核。目前,不少
“Financial and Accounting,” published in the 11th issue of 1991, “The ”No-Limited Liquidity Funds“ should also be subject to quota management”. The author believes that non-fixed liquidity funds refer to monetary funds and settlement funds that are impossible or unnecessary to approve fixed funds, if For fixed-rate management of non-fixed liquidity, it would not be a non-fixed liquidity. The fixed management of non-fixed liquidity is not not to be managed. With the development of the socialist market economy and the expansion of commercial credit, the management of monetary funds and settlement funds should be strengthened. For this part of the funds, it can be assessed on the basis of total liquidity. At present, many