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流动资金考核指标的作用在于反映流动资金的运用效果和流动资金管理工作的好坏。但传统的流动资金周转天数考核指标在这方面的作用很有限。主要原因是周转天数指标所反映的资金占用额比较笼统,不太具体,能反映流动资金总的占用水平,而反映不出单项资金占用情况。例如尽管当期成品资金占用比上期有较大幅度的增长,但由于储备资金、生产资金占用有所降低,因而整个资金占用额并无大的变化。周转天数指标也就无从反映成品资金占用增加较多的情况。因此,我认为还是改流动资金周转天数考核指标为分项考核各项流动资金的周转次数指标为好。
The role of liquidity assessment indicators is to reflect the effectiveness of liquidity and liquidity management. However, the traditional assessment indicators for working capital turnover days have a limited role in this area. The main reason is that the capital occupancy amount reflected by the turnover days indicator is relatively general and not specific, and it can reflect the total occupation level of working capital, but does not reflect the occupancy of individual funds. For example, although the occupied funds in the current period have increased by a large margin compared with the previous period, there has been no major change in the total amount of funds used due to the reduction in the use of reserve funds and production funds. The number of turnover days indicators can no longer reflect the increase in the use of finished product funds. Therefore, I think that it is better to change the performance index of liquidity turnover days to assess the number of turnovers of various liquid funds.