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目前,在理论界和实际工作中,某些同志对定额流动资金与非定额流动资金的划分提出异议,认为这种划分已失去现实性。理由是:“由于商品经济的发展,很多企业的产销计划主要决定于自身,因之流动资金就难以确定定额。国家也不再供应资金,而改为由银行贷款,‘定额流动资金’已名存实亡”(见《财务与会计》1986年第八期冯恭祺文)。对于上述观点,不敢苟同,故谈一点自己的看法。首先,上述观点有片面性,经不起推敲。
At present, in the theoretical and practical work, some comrades have raised objections to the division of fixed-amount liquidity funds and non-fixed liquidity funds, and believe that this division has lost its reality. The reason is: “Because of the development of the commodity economy, the production and sales plans of many companies are mainly determined by themselves, so that it is difficult to determine the fixed amount for liquidity. The state is no longer supplying funds, instead it is borrowed from banks, and ’fixed liquidity’ has been In name only exist” (see “Finance and Accounting” 1986 eighth period Feng Gong Xiaowen). Regarding the above viewpoint, I would not agree with it, so I would like to talk about my own opinion. First of all, the above viewpoint is one-sided and cannot withstand scrutiny.