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分析企业流动资金的任务是研究企业资金运用的合理程度,找出加速流动资金周转的途径。建筑安装企业基于生产的特点,其流动资金组成和来源与一般工业企业有所不同。我们目前对基本建设及建筑安装企业的流动资金管理和定额核算,还没有成套的完整办法。因此,在资金运用情况分析工作中,核算方法很难一致,这就影响到对企业资金运用情况的正确评价。现在仅就个人工作中的一些体会,提出几点意见。一、必须作好分析前的准备工作。在着手分析流动资金运用情况之前,对资产负债表和法定基金增减
The task of analyzing corporate liquidity is to study the reasonableness of using corporate funds and find ways to accelerate the liquidity turnover. Construction and installation enterprises based on the characteristics of production, the liquidity of the composition and source of general industrial enterprises are different. At present, we do not yet have a complete package of liquidity management and quota accounting for capital construction and construction and installation enterprises. Therefore, in the analysis of the use of funds, the accounting method is difficult to uniform, which affects the correct evaluation of the use of corporate funds. Now just some personal experience in the work, put forward some comments. First, we must make preparations for the analysis. Prior to analyzing the use of liquidity, the balance sheet and the statutory fund increase and decrease