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建立预提商品削价准备金制度,并把它作为商品流通领域所必需的后备基金或保险基金,以此来补偿商品价值不能实现或只能部分实现时形成的损失,这对调动企业处理有问题商品的积极性,防止企业行为的短期化、提高经济效益是有重要意义的。预提削价准备金中有以下几个具体而又关键的问题,目前各地的看法和做法尚不一致,值得提出来探讨。我的想法是:1、关于提取比率的确定。按不同行业、不同环节经营商品的类别分别核定、逐月预提的主张是
The establishment of preemptive commodity price reduction reserve system and use it as a reserve fund or insurance fund necessary for the circulation of commodities in order to compensate for the loss of commodity value can not be achieved or only partially achieved, The enthusiasm of the goods, to prevent short-term corporate behavior, improve economic efficiency is of great significance. There are several specific and crucial issues in the provision for the reduction of the reserve price. At present, the opinions and practices of various regions are still not consistent and it is worth discussing. My idea is: 1, on the determination of the extraction rate. According to different industries, different aspects of the types of commodities approved separately, monthly claims are