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余额法调度,就是通过对单位货币资金余额的控制,以实现加强货币资金的管理,提高资金使用效益的一种方法。它适用于大中型企业的货币资金调度。在大中型企业里,一般有很多内部会计核算单位,如总厂下面的分厂,这些单位是一定程度上的经济实体,具有货币资金筹集能力。但由于内部各单位使用货币资金时间上不尽一致,出现有的货币资金不足,影响生产经营,有的货币资金富余,暂时闲置不用的现象。这就需要利用各单位使用货币资金的时间差,充分地拆借、融通资金。为了最大限度地扩大可供融通
Balance method of scheduling, that is, through the control of the monetary balance of the unit in order to strengthen the management of monetary funds to improve the efficiency of the use of funds a way. It is suitable for large and medium-sized enterprises in the monetary funds scheduling. In large and medium-sized enterprises, there are usually many internal accounting units, such as the factory below the plant, these units are to some extent the economic entity, with the ability to raise money to raise money. However, due to the inconsistency of the time and money used by the internal units, some monetary funds are not enough to affect the production and operation, and some surplus monetary funds are temporarily idle. This requires the use of all units of the time difference between monetary funds, fully lending, financing. In order to maximize the availability of financial intermediation