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现在一般都用各项资金的占用比重来分析流动资金结构,因此形成了这样一种概念:即商品资金的占用比重越大越好;结算资金的占用比重越小越好.其实,这种概念并不是完全正确的.因为用资金占用比重来衡量企业流动资金运用和流动资金结构是否合理,是把资金孤立起来看问题,忽视了商业企业流动资金运动与商品流通的密切关系和这两种资金占用的不同特性.在商品流通中,商品和资金是同步运动的,商业企业各项流动资金占用,都和商品流通有着直接的关系,在一般情况下,商品流通量越大,需要的流动资金越多.商品资金在流动资金中占有最大的比重,商品资金占用和商品流通量即销售额之间的比例关系,随着商品流通速度的快慢而发生变化,当商品资金
Now we generally use the proportion of each fund’s occupation to analyze the liquidity structure, so we have formed a concept that the bigger the proportion of commodity funds is, the better; the smaller the proportion of settlement funds is, the better. In fact, this concept is This is not entirely correct. Measuring the use of liquidity and the rationality of liquidity in the use of capital by enterprises is an isolated issue. It ignores the close relationship between the liquidity movement of commercial enterprises and commodity circulation and the two types of capital occupation. Different characteristics. In the circulation of goods, goods and funds move in synchrony. The occupation of liquidity by commercial enterprises has a direct relationship with the circulation of goods. Under normal circumstances, the greater the circulation of goods, the greater the liquidity needed. More. Commodity funds account for the largest proportion of liquidity, and the ratio between commodity capital occupation and commodity circulation, ie sales, changes with the speed of commodity circulation, when commodity funds