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流通领域里的资金是社会再生产过程中总资的一个组成部分。流通领域里资金周转加快,利用效率提高,占用的资金少,用于生产领域里的资金就增多。资金不足是我国当前的一个突出问题,克服这个困难的重要途径是加速资金周转,提高资金利用效率。因此,商业企业对流动资金的周转速度进行必要的考核具有十分重要的意义。目前,商业企业流动资金周转速度有两种表示方法:一是流动资金在一定时期内的周转次数;二是每周转一次所需要的天数,其计算公式(为了论
The funds in circulation are an integral part of the total capital in the process of social reproduction. The flow of funds in the circulation area is accelerating, the utilization efficiency is improved, the funds used are small, and the funds used in the production field are increased. The lack of funds is a prominent problem in China. An important way to overcome this difficulty is to accelerate the turnover of funds and increase the efficiency of the use of funds. Therefore, it is of great significance for commercial enterprises to carry out the necessary assessment of the liquidity turnover rate. At present, there are two ways to express the turnover rate of commercial enterprises’ liquidity: First, the number of turnovers of circulating funds within a certain period of time; Second, the number of days required for transferring once a week.