我国现行计算流动资金周转率方法,是用销售收入除以流动资金平均余额求得的。我们知道,工业企业的流动资金占用额、产品销售收入均受价格变动的影响较大。其中一些工业企业因原材料价格上升指数大于产品销售价格上升指数,虽千方百计改善资金管理,消化价格上涨而增加的资金占用量,但资金周转率仍达不到指令目标。其中 The current method for calculating the liquidity turnover rate in China is calculated by dividing the sales revenue by the average balance of the working capital. We know that the amount of liquidity occupied by industrial enterprises and sales revenue of products are greatly affected by price changes. Some of these industrial enterprises have increased the index of raw material prices by more than the rising price of product sales prices. Although every effort has been made to improve fund management and increase the amount of funds used to absorb rising prices, the cash flow rate still falls short of the target. among them