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最近笔者在审查1989年企业财务报表时,发现有一个企业定额流动资金三项考核指标全面完成,而实际情况却是资金紧张,生产难以为继,财务状况异常恶化。主要是现行的定额流动资金考核指标已不能促进企业加强流动资金管理,准确评价企业流动资金管理的业绩。现根据实际工作的体会,提出以下改进意见。 1.对流动资金要打破定额、非定额界限,按流动资金周转循环过程重新划类,可划分为货币资金、组织生产资金、流通过程滞留资金三类。如图:
Recently, when reviewing the 1989 corporate financial statements, the author discovered that there were three evaluation indicators for a company’s fixed-liquidity funds that were fully completed. However, the reality was that the funds were tight, production was unsustainable, and the financial status was abnormally deteriorated. Mainly, the current fixed-rate liquidity assessment indicators have failed to promote enterprises to strengthen liquidity management and accurately assess the performance of corporate liquidity management. According to the actual work experience, the following suggestions for improvement are proposed. 1. To break the quotas and non-fixed limits for liquidity, and to reclassify the working capital circulation cycle, it can be divided into three categories: monetary funds, organizational production funds, and retention funds in the circulation process. Pictured: