企业流动资金周转速度的快慢反映企业流动资金的利用效果。通过对资金周转速度的分析,以便寻找加速资金周转、节约资金使用的途径。我国现行工业企业会计制度规定流动资金周转速度的计算公式如下(以下简称为原公式): 流动资金年周转次数=(全年产品销售收入)/(定额流动资金全年平均余额) 用产品销售收入作公式的分子,我认为是不太恰当的。销售收入一般都是大于这部分商品产品的预付流动资金的。商品的价值W=C+V+m,而商品价格按价值规律的要求应在它的价值上下波动,所以销售收入应包括C+V+m三部分。而预付的资金只有C+V,也只有C+V的价值得到补偿后再重新进入资金的循环和周转,而m作为社会的纯收入,不再参入本企业的资金循环与周转。同 The speed of turnover of corporate liquidity reflects the utilization of corporate liquidity. Through the analysis of the speed of capital turnover, in order to find ways to accelerate capital turnover and save the use of funds. The formula for calculating the turnover rate of current capital in China’s current industrial enterprise accounting system is as follows (hereinafter referred to as the original formula): Number of turnovers per year of working capital = (annual product sales income)/(average balance of fixed-term working capital) Sales revenue from products As a numerator of the formula, I think it is not appropriate. Sales revenue is generally greater than the prepaid liquidity of these products. The value of the commodity W=C+V+m, and the commodity price should fluctuate around its value according to the requirement of the value law, so the sales revenue should include C+V+m three parts. The prepaid capital is only C+V, and only the value of C+V is compensated and then re-enters the cycle and turnover of funds, while m, as the net income of the society, no longer participates in the capital circulation and turnover of the company. with