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股份制企业是社会主义市场经济的产物,它不同于计划经济体制下的国有企业或集体所有制企业,它的许多固有特点决定在评价、衡量股份制企业的经济效益时,必须建立一套新的指标体系,以适应形势的变化,籍以客观、真实地反映股份制的经济效益,减少风险,为企业的经营者和银行决策者进行正确决策提供可靠依据。
Joint-stock companies are the product of the socialist market economy. They are different from state-owned enterprises or collective-owned enterprises under the planned economic system. Many of its inherent characteristics determine that when evaluating and measuring the economic benefits of joint-stock companies, a new set of indicators must be established. In order to adapt to changes in the situation, the objective is to objectively and truly reflect the economic benefits of the joint-stock system, reduce risks, and provide a reliable basis for the business operators and bank decision-makers to make correct decisions.