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我国国营工业企业的定额流动资金,由原来财政和银行供应方式改由银行统一管理。从原有按储备、生产、成品三个过程和主要物资的合理周转核定方法改按平均、先进的销售收入资金率和计划销售收入额计算。本文想对此谈一点看法。我国国营工业企业的定额流动资金“供”改“贷”后,我认为原有的流动资金定额核定的方法还有合理的因素,仍有存在的必要。我们应该看到,企业原有的核定流动资金定额的方法不仅是取得流动资金的依据,也是加强企业经营管理的有效手段。物资运动与资金运动的关系告诉我们:企业的物资占有和运动情况决定了企业资金的结构和资金运动的
The fixed floating capital of China’s state-owned industrial enterprises was changed from the original fiscal and bank supply methods to unified management by banks. From the original three-phase process of reserve, production and finished products, and the rational circulation verification method for major materials, the calculation was based on the average, advanced sales revenue rate and planned sales revenue. This article wants to talk about this point of view. After China’s state-owned industrial enterprises’ fixed-liquidity funds have been transformed into loans, I believe that there are reasonable factors in the original method of verifying the current capital quotas, and there is still a need to exist. We should see that the original method of verifying the fixed amount of liquidity of enterprises is not only the basis for obtaining liquidity, but also an effective means to strengthen the management of enterprises. The relationship between the material movement and the fund movement tells us that the company’s material possession and movement determine the structure of corporate funds and the movement of funds.