在中国企业管理协会第三次年会上,不少同志指出:经济效益指标同经济核算指标不同。后者是从某些特定方面计算企业经济活动结果。而前者是综合评价企业经济活动的成果,不能用单个指标,而应采用指标体系来表示。它所包含的内容,不同行业应有所不同,但其中有一项为各行业所共有,它能比较全面地反映企业经济效益,那就是资金利润率。资金利润率既反映劳动生 At the third annual meeting of the China Enterprise Management Association, many comrades pointed out that the economic indicators are different from the economic accounting indicators. The latter is the result of calculating the economic activities of enterprises from certain specific aspects. The former is the result of a comprehensive evaluation of corporate economic activities. It cannot use a single indicator, but should use an indicator system. The contents it contains should be different in different industries, but one of them is shared by all industries. It can reflect the overall economic benefits of the enterprise more comprehensively, that is, the profit rate of funds. The capital profit rate reflects both laborers