目前物资企业的考核指标主要是物资购进总额、物资销售收入、利润净额、物资流转费用水平、定额流动资金周转天数等五项。这些指标已沿用多年,主要缺陷是不能全面评价企业的活力程度,不能反映企业的总体效益、发展后劲和资金运用的过程与结果。当前经济工作的重点是把企业搞好,因此,要围绕规范、激励、搞活这个中心设立指标。具体意见是: 1、绝对指标:销售收入;综合效益(包括利润净额、当期提取的开发基金、网点建设基金、流动资金占用费、削价准备金等);资产总值(包括期末固定资产净值、自有流动资金、专用基金中的更新改造基金、生产发展基金、后备基金、承包风险基金、开发基金、网点建设基金、削价准备金等);亏损金额。 2、相对指标:物资流转费用水平;人均综合效益;资金利税率;全部流动资金周转天数。新的考核指标的特点是强化效益观念,真实、全面地反映企业综合经济效益水平,并着重考核企业的经营水 At present, the assessment indicators of material companies mainly include five items such as total purchases of materials, sales of materials, net profits, levels of material circulation expenses, and the number of working capital circulating days. These indicators have been in use for many years. The main drawback is that they cannot fully evaluate the vigor of enterprises, and cannot reflect the overall benefits of enterprises, the development potential and the process and results of the use of funds. The current focus of economic work is on doing a good job of the enterprise. Therefore, we must establish indicators around the standard, encourage, and invigorate this center. The specific opinions are as follows: 1. Absolute target: sales revenue; comprehensive benefits (including net profit, development funds withdrawn during the current period, outlet construction funds, liquidity occupation fees, reserve for price cuts, etc.); total assets (including net fixed assets at the end of the period) , self-owned liquidity funds, special funds in the renovation and transformation funds, production development funds, reserve funds, contracting venture funds, development funds, outlets construction funds, reserve cuts, etc.); loss amount. 2. Relative indicators: level of material circulation expenses; per capita comprehensive benefits; capital profit and tax rate; total working capital turnover days. The new assessment index is characterized by the strengthening of the concept of benefits, a true and comprehensive reflection of the company’s overall level of economic efficiency, and focusing on the assessment of the company’s operating water.