论文部分内容阅读
在社会主义市场经济条件下,如何对商业企业的经济效益进行综合评价和比较,目前我国还没有建立统一的、较完善的评价指标体系和评价方法。本文拟就如何建立与新体制相适应的商业企业经济效益的综合评价方法作些探讨。 一、现有商业企业经济效益综合评价指标体系的缺陷 (一)与新财会制度不衔接。为体现企业作为独立的商品生产者和经营者,有利于企业灵活运用和调度资金,新的财会制度取消了资金专户存储办法,企业资金不再划分为固定资金、流动资金和专用资金。因此,流动资金周转率、固定资金占用率、资金利税率指标的设置和计算,不仅资料难以取得,而且也不能确切反映企业资金或资产的利用效益。
Under the conditions of the socialist market economy, how to evaluate and compare the economic benefits of commercial enterprises comprehensively, at present, China has not established a unified and more complete evaluation index system and evaluation method. This article plans to discuss how to establish a comprehensive evaluation method for the economic benefits of commercial enterprises that is compatible with the new system. I. The deficiencies of the comprehensive evaluation index system of economic benefits of existing commercial enterprises (1) It is not connected with the new financial accounting system. In order to reflect the company as an independent commodity producer and operator, it is conducive to the flexible use and dispatch of funds by the enterprise. The new accounting system has eliminated the storage of capital accounts, and corporate funds are no longer divided into fixed funds, liquid funds and special funds. Therefore, the setting and calculation of the liquidity turnover rate, the fixed capital occupancy rate, and the capital profit and taxation rate index are not only difficult to obtain, but also cannot accurately reflect the utilization efficiency of the company’s funds or assets.