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工业企业的非定额流动资金是指停留在流通领域中的结算资金和货币资金等,具体包括发出商品、各种应收、预付款项、银行存款,库存现金等方面所占用的资金。这些资金占用的越多,时间越长,就意味着有相当一部分资金不能直接参加生产经营,从而失去其应有的增殖能力,影响企业的经济效益。反之,这些资金在企业占用越少,周转快,就会促进企业经济效益的提高。非定额流动资金如何运动变化,关键是个管理问题。从我县工业企业的情况看,有些企业忽视了对非定额流动资金的管理,出现了这部分资金占用增长过
Non-fixed liquidity of industrial enterprises refers to the settlement funds and monetary funds that remain in the circulation field, including the funds used for issuing commodities, various receivables, prepayments, bank deposits, and cash inventories. The more these funds occupy, the longer the time, it means that a considerable part of the funds can not directly participate in production and management, thus losing its proper proliferation capacity and affecting the economic benefits of the company. Conversely, the less capital these companies use, the faster the turnover, will promote the economic efficiency of enterprises. The key to how the movement of non-fixed liquidity moves is the management issue. Judging from the situation of industrial enterprises in our county, some companies have neglected the management of non-equity liquidity funds, and this part has seen an increase in the occupation of funds.