关于设置与考核应付账款周转率指标的建议  

A Suggestion on Setting and Assessing Indicator of Accounts Payable Turnover Ratio

作　　者：耿建新[1] 谢清[1] 

机构地区：[1]中国人民大学商学院,100872

出　　处：《会计研究》2013年第11期38-44,95,共7页Accounting Research

摘　　要：应付账款周转率反映了企业归还供应商货款的效率,这一指标能够揭示企业的诚信、财务状况及其在产业价值链中所处的地位。然而,目前国内学界和资本市场对该指标的重视程度远远不够。因此,本文以此为切入点,采用规范研究并结合现实经济生活中的实例和数据进行论证,探讨了应付账款周转率指标的涵义、现实应用、潜在作用和重要意义。在此基础上,我们呼吁在我国设置与考核应付账款周转率指标。Accounts payable turnover ratio reflects the velocity of a company repaying its debt to the supplier,this indicator can reveal company integrity,financial situation and the status. However,domestic scholars and the capital market haven't paid enough attention on it currently. Therefore,in this paper,we use standard research to demonstrate the meaning,currently application,potential functions and significance of the ratio. On this basis,we call on setting and assenting indicator of accounts payable turnover ratio in our country.

关 键 词：应付账款周转率 诚信指标 企业所处地位 

分 类 号：F275[经济管理—企业管理]