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过去,银行对国营商业企业的资金管理实行“存贷合一”,商业企业每日货币流入量与流出量的差额,由银行代为直接调整,企业不必耽心。自1984年实行“存货分户”后,如果企业不及时将多余的存款归还银行贷款,就要多负担利息,因此,商业企业必须掌握每日货币流入量与流出量的情况,把银行存款余额控制在合理的限度内。商业企业的货币流量预算管理是指通过编制“货币流量预算表”和货币流量五日匡算平衡表来进行的。一、“货币流量预算表”。其格式如下:
In the past, banks implemented the “stoichiology of deposits and loans” for the capital management of state-owned commercial enterprises. The difference between daily inflows and outflows of commercial enterprises is directly adjusted by banks, and companies do not have to worry. Since the implementation of “inventory denominations” in 1984, if companies did not return excess deposits to bank loans in time, they would have to pay more interest. Therefore, commercial enterprises must grasp the situation of daily currency inflows and outflows and put bank balances into account. Control is within reasonable limits. The monetary flow budget management of commercial enterprises refers to the preparation of a “monetary flow budget statement” and a five-day balance sheet for monetary flows. I. “Currency Flow Budget Statement.” Its format is as follows: