最近国家经贸委有关部门负责人指出,企业的一切活动都必须在依法经营的条件下,坚持以利润为中心,特别是在市场经济条件下,企业盈亏决定企业的生死兴衰。因此,利润是衡量企业经营成果的最好考核指标。由于企业利润多少与其生产规模、生产效率、生产成本以及投入产出率和负债率等 Recently, the responsible person of the relevant department of the State Economic and Trade Commission pointed out that all activities of an enterprise must adhere to profit as the center under the conditions of operating according to law. Especially under market economy conditions, enterprises' profits and losses determine the rise and fall of an enterprise's life and death. Therefore, profit is the best measure of business performance indicators. Due to the number of corporate profits and their production scale, production efficiency, production costs and input-output rate and debt ratio