怎样评价企业的经济效益,这是当前经济理论界和从事实际工作同志都在考虑的问题。一些同志主张用资金利润率来综合评价企业的经济效益,认为它综合性强,反映全面、客观,不足之处是受价格因素的影响大。我认为,通过利改税第二步,即实行产品税,价格因素的影响是可以基本消除的,即使这样,资金利润率仍不能综合反映一个企业的经济效益。首先,按照现行制度规定,计算资金利润率的利润额是指利阔总额,它包括了与企业经营好坏关系不大的营业外收入与支出,特别是最近颁布的“国营企业成本管理条例”,把原来在营业外支出的与企业经营好坏还 How to evaluate the economic benefits of enterprises is an issue that both the current economic theory community and the actual work comrades are considering. Some comrades advocate the use of capital profit margins to comprehensively evaluate the economic benefits of enterprises. They believe that it is comprehensive, reflecting comprehensiveness and objectivity, and the inadequacies are greatly influenced by price factors. I think that through the second step of tax reform, that is, the implementation of product tax, the impact of price factors can be basically eliminated. Even so, the profit rate of funds cannot comprehensively reflect the economic benefits of a company. First of all, in accordance with the current system, the calculation of the profit margin of capital refers to the total amount of profits, which includes non-operating income and expenses that have little to do with business operations, especially the recently promulgated “Regulations on Cost Management of State-owned Enterprises”. , the original operating expenses and business operations are also good or bad