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在考核流动资金周转速度时,一般要计算流动资金周转天数指标和周转次数指标,特别是周转天数指标,受到较广泛的推崇与运用。理由是,周转天数指标不受时间、期间的限制,可用于任何期间,哪怕是时间跨度极不同的期间的流动资金周转情况的分析对比,如年度与月份间的对比等等。笔者认为,这种优点却正是其缺点之所在。过份地、无节制地运用,往往使周转天数指标变成单纯为计算而计算,让人费解。尤其是对不太熟悉财会工作的厂长、经理,职工群众等,更是难以捉摸,不利于民主理财与管理。如某厂就发生过这样一件事情。新厂长走马上任,由于对财务工作不大熟悉,想钻研一下,当钻研
When assessing the turnover rate of liquidity, it is generally necessary to calculate the indicators of working capital turnover days and indicators of turnover, especially the indicators of turnover days, which are widely respected and applied. The reason is that the indicators of turnover days are not limited by time and period, and can be used for analysis of liquidity turnover in any period, even if it is a period with extremely different time spans, such as the comparison between the year and the month. The author believes that this kind of advantage is exactly where the shortcomings lie. Excessive and unrestrained use often results in the calculation of turnover days as a simple calculation, which is puzzling. Especially for factory managers, managers, employees, etc. who are not familiar with the accounting work, it is even more elusive and not conducive to democratic financial management. Such a thing happened in a factory. The new director took office, because he was not familiar with the financial work, he wanted to delve into it.