论文部分内容阅读
过去在制定储备资金定额时,一直采用物资的计划价格作为计算标准。在当时物资计划分配,价格长期不变的条件下,这种方法是合理的。但是,在企业走向市场,面对频繁变动的市场价格,继续采用计划价格作为计算标准,在理论上是没有道理的;在实际工作中,会造成储备资金定额与实际资金占用额之间的口径不一致,使两者之间无法互相比较。而用现行价格作为计算标准,在实际工作中,由于价格经常变动,造成价格计算标准难以确定,因而使储备资金定额难以及时确定。那么,在市场价格条件下,如何合理地制定储备资金定额,使之既能及时确定,又能较好地反映市场,反映企业实际资金占用情况,这是一个值得研究的问题。要解决这个问题,我认为,用现行价格计算物资实际资金占用情况,用上期储备资金定额加上目前市场价格的变动系数,作为下期储备资金定额,是可行而且有效的。这里问题的关键是:如何确定价格变动系数。我认为有以下三种方法,可以解决这个系数问题。一、以国家有关部门公布的物价指数,作为价格变动系数,因为物价指数是价格变动情况的反映。用公式表示为:
In the past, when formulating the quota for reserve funds, the planned price of materials has been used as the calculation standard. At the time when the distribution of materials was planned and the price remained unchanged for a long time, this method was reasonable. However, it is theoretically unreasonable for companies to continue to use the planned price as the calculation standard when they go to the market and face frequent changes in market prices; in actual work, it will result in the caliber between the reserve fund quota and the actual capital occupancy. Inconsistencies make it impossible to compare the two. The current price is used as the calculation standard. In actual work, due to the frequent changes in prices, it is difficult to determine the price calculation standard, which makes it difficult to determine the reserve fund quota in time. Then, under the conditions of market prices, how to set a reasonable reserve fund quota so that it can be determined in a timely manner, but also a good reflection of the market, reflecting the actual situation of corporate funds, which is a problem worthy of study. To solve this problem, I believe that using the current price to calculate the actual capital occupation of materials, using the fixed amount of reserve funds in the previous period plus the coefficient of change of the current market price as the quota for the next stage of reserve funds is feasible and effective. The key issue here is how to determine the price change coefficient. I think there are the following three ways to solve this coefficient problem. 1. The price index published by the relevant government departments is used as the coefficient of price change because the price index reflects the changes in prices. Formulated as: