“七五”期间在开展企业升级工作中以“资金利税率”作为考核企业的主要经济效益指标之一,这对国家增加财政收入,对企业促进增产增效,实现少投入多产出,加强企业经营管理,提高企业素质等等方面在一定程度上曾起到了一定的积极作用。但是随着经济形势不断变化和发展,特别是近年来由于价格体制尚未理顺,价格“双轨制”的出台以及各企业间存在着指令性计划与指导性计划的比重不一和国家对各企业在固定资金、流动资金上投入 During the “Seventh Five-Year Plan” period, “financial profit and taxation rate” was used as one of the main indicators of economic efficiency for enterprises in carrying out enterprise upgrades. This will increase fiscal revenue for the country, increase production and increase efficiency for enterprises, and achieve less input and more output, and strengthen The management of enterprises and the improvement of their quality have played a positive role to a certain extent. However, as the economic situation continues to change and develop, especially since the price system has not been streamlined in recent years, the introduction of price “dual-track system” and the existence of directive plans and guiding plans between enterprises have a different proportion and the state has Fixed capital, liquidity investment