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《财金通汛》1982年第4期载宋海源同志《核定和考查工业企业流动资金的几个问题》一文(以下简称“宋文”),就流动资金有关指标的计算与考查问题提出了三项意见:(1)单项产品生产企业核定在产品资金定额,不宜计算在产品成本系数;(2)认为实际产值资金率指标与计划产值资金率指标在计算上口径不一致,必须加以调整后才能比较;(3)对于流动资金周转指标的计算,主张以销售成本替代现行制度采用销售收入作为周转总额的作法.对于“宋文”提出的第一、二两个问题,笔者认为是不正确的,或者说是一种误解,恐怕这种理解还代表相当一部分同志的认识,觉得有必要谈谈自己的看法,和同志们
“Funding and Finance”, No. 4 of 1982 contains the article “Several Questions on the Verification and Examination of Liquidity in Industrial Enterprises” by Song Haiyuan (hereinafter referred to as “”Song Wen"), and the calculation and examination of relevant indicators of liquidity. Three opinions were put forward: (1) The individual product manufacturing company approved the fixed amount of product funds should not be calculated in the product cost coefficient; (2) It is considered that the actual output value fund rate indicator and the planned production value fund rate indicator are inconsistent in calculation and must be adjusted. Only after the comparison can be made; (3) For the calculation of liquidity turnover indicators, it is proposed that the sales cost be used instead of the current system to use sales revenue as the total turnover amount. For the “first and second” questions proposed by Song Wen’s, the author believes that It is incorrect or misunderstood. I am afraid that this understanding also represents the understanding of quite a few comrades and it is necessary to talk about their own opinions and comrades.