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由江苏省财政厅科研所组织的江苏省企业经济效益研讨会于1989年12月在淮阴市召开,现将会议内容综述如下,供探讨。一、怎样确定企业经济效益的评价标准。与会者一致认为,由于涨价效益、政策效益、虚盈实亏等因素的存在,现有的利润、可比产品成本降低率、资金周转速度等单一指标已无法准确反映企业的经济效益,必须建立新的指标体系,作为考核企业经济效益的标准,但在如何建立新的指标体系上存在着不同认识。(1) 认为任何一种单一指标都不可能准确反映企业经济效益的高低,而必须从产供销三个环节上建立综合指标体系,其中一是劳功生产率;二是产值增长率、利润增长率和利税率;三是销售资金率、流动资金周转率等。(2) 认为经济效益是投入与产出之
The Jiangsu Provincial Enterprise Economic Benefit Symposium organized by the Jiangsu Provincial Department of Finance Research Institute was held in Huaiyin City in December 1989. The contents of the meeting are summarized below for discussion. First, how to determine the evaluation standard of enterprise economic efficiency. Participants agreed that due to the existence of factors such as price increase benefit, policy benefit, and virtual surplus, the existing profit, comparable product cost reduction rate, and capital turnover rate have failed to accurately reflect the economic benefits of the company and must be established. The new index system serves as a standard for assessing the economic efficiency of enterprises, but there are different understandings on how to establish a new index system. (1) It is considered that any single index cannot accurately reflect the level of economic efficiency of an enterprise, and an integrated index system must be established from the three stages of production, supply and sales. One is the labor productivity; the other is the growth rate of output value and profit growth rate. And the tax rate; Third, the sales rate, liquidity turnover rate. (2) Considering that economic benefits are inputs and outputs