资金利润率指标,它是反映企业财务活动的一项综合性指标,当前已成为商业系统考核企业经济效果的重要依据之一.能否真实地反映企业的资金利润率,取决于它的计算数值是否正确,以及计算这些数值的依据是否合理.因此,怎样确定它的计算数值值得研究.资金利润率是指利润额与占用资金总额之比.即:?利润额是指企业经营利润额,还是加上营业务利润以及其他损光益额的利润总额呢?我认为,利润额应与资金占用额的计算口径取得一致,一个企业的利润额应与该企业从事业务经营所占用的全部资金额相比.因此说,用利润总额是合理的,也是可比的.商业企业主管部门,如果利润总额中包含 The fund profit rate index, which is a comprehensive indicator reflecting the financial activities of the company, has become one of the important basis for assessing the economic effect of a business system. Whether it can truly reflect the capital profit rate of a company depends on its calculated value. Whether it is correct and the basis for the calculation of these values ​​is reasonable. Therefore, how to determine its calculation value is worth studying. The capital profit rate refers to the ratio of the amount of profits to the total amount of funds occupied. That is: ? The amount of profit refers to the amount of operating profits of the company, or What is the profit of the business and other profit loss? I believe that the amount of profit should be consistent with the calculation of the amount of capital used. The amount of profits of an enterprise should be equal to the total amount of capital that the company uses for its business operations. Compared to that, therefore, the use of total profit is reasonable and comparable. The competent business department, if the total profit included